State Of Raj vs Ashish Kumar And Ors ...
2024 Latest Caselaw 1771 Raj/2

Rajasthan High Court

State Of Raj vs Ashish Kumar And Ors ... on 13 March, 2024

Bench: Pankaj Bhandari, Shubha Mehta

[2024:RJ-JP:12711-DB]

     HIGH COURT OF JUDICATURE FOR RAJASTHAN
                    BENCH AT JAIPUR
           D.B. Civil Writ Petition No.6364/2002
State Of Rajasthan Through Sub-Registrar, Jaipur First,
Stamp And Registration Department, Collectorate,
Jaipur.
                                                                    ----Petitioner
                                     Versus
1.      Ashish Kumar S/o Vishnu Kumar Agarwal, R/o 410
        Derawala Bhawan, Hanuman Ji Ka Rasta, Jaipur.
2.      Anil Kumar S/o Vishnu Kumar Agarwal, R/o 410
        Derawala Bhawan, Hanuman Ji Ka Rasta, Jaipur.
3.      Board Of Revenue, Ajmer.
                                                            ----Respondents

For Petitioner(s) : Mr. Bharat Vyas, Additional Advocate General assisted by Ms. Pratyushi Mehta, Advocate For Respondent(s) : None

HON'BLE MR. JUSTICE PANKAJ BHANDARI HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 13/03/2024

1. The petitioner has preferred this writ petition

aggrieved by order dated 14.08.2001 passed by the

Collector and judgment dated 11.03.2002 passed by the

Board of Revenue, Ajmer (hereinafter referred to as 'the

Board of Revenue') whereby revision petition preferred by

the petitioner-State was dismissed.

2. It is contended by Mr. Bharat Vyas, learned

Additional Advocate General assisted by Ms. Pratyushi

Mehta, Advocate that both the Collector and the Board of

Revenue have erred in passing the impugned orders. The

only dispute was with regard to the valuation of the

construction which was done on the property. As per the

State, the valuation should have been 75% of the market

[2024:RJ-JP:12711-DB] (2 of 3) [CW-6364/2002]

value whereas Assessing Authority has assessed it at

50% of the market value. In the sale-deed, the value was

assessed at Rs.3,50,000/- and stamp duty of Rs.17,000/-

was paid. Thereafter, the Sub-Registrar assessed the

market value of the property @ Rs.5,81,005/- and the

stamp duty of Rs.63,915/- and registration fees of

Rs.5815/- were payable. In reference before the Collector

(Stamps), the Collector (Stamps) calculated value at 50%

of the market value and assessed the value at

Rs.3,79,560/- and stamp duty payable thereon was

Rs.41,755/- and registration charges were Rs.3800/-.

State preferred revision as the value was assessed at

50% in place of 75%. The said revision was also

dismissed and the matter was remanded to the DG

(Registration and Stamps), Ajmer.

3. We have considered the contentions and have

perused the matter.

4. The issue involved in the present case is a very

petty issue which pertains to the valuation of the

construction and the stamp duty payable thereon. The

matter is pending for the last more than 23 years. We are

not inclined to go into the legal issue pertaining to the

present dispute as the difference in the valuation is just

to the tune of few thousands. Remanding the matter

would unnecessarily create a burden both on the State as

well as on the respondent herein. While setting aside the

order passed by the Board of Revenue, we uphold the

order passed by the Collector (Stamp) as the order of the

[2024:RJ-JP:12711-DB] (3 of 3) [CW-6364/2002]

Collector (Stamp) was based on the site report and the

value arrived there upon.

5. The writ petition is, accordingly, partly allowed.

Pending applications, if any, stand disposed off.

(SHUBHA MEHTA),J (PANKAJ BHANDARI),J Karan/7

Powered by TCPDF (www.tcpdf.org)