Rajasthan High Court - JodhpurState Of Raj vs Mahesh Vyas & Ors on 11 August, 2016Author:Sangeet LodhaBench:Sangeet LodhaS.B.Civil Writ Petition No. 12405/2013
                                    State of Rajasthan Vs. Shri Mahesh Vyas & Ors.


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IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN
                 AT JODHPUR


      S.B.Civil Writ Petition No. 12405/2013
    State of Rajasthan Vs. Shri Mahesh Vyas & Ors.


          DATE OF ORDER        :   11/08/2016


     HON'BLE MR. JUSTICE SANGEET LODHAMr. N.S.Rajpurohit, AGC, for the petitioner.The defects pointed out by the Registry are

waived.Heard learned Additional Government Counsel on

admission.This petition is directed against the order dated

21.6.12 of the Rajasthan Tax Board, Ajmer, whereby a

revision petition preferred by the State of Rajasthan

underSection 65of the Rajasthan Stamp Act, 1998

("the Act"), against the order dated 18.9.06 passed by

the Collector (Stamp), Bhilwara rejecting the reference

made by the Deputy Registrar (Stamp), Shahpura,

stands dismissed.S.B.Civil Writ Petition No. 12405/2013State of Rajasthan Vs. Shri Mahesh Vyas & Ors.2Therelevant    facts    in       nutshell        are         that         the

respondents purchased a property situated in Ward

No.4,   Shahpura        from     Kharitat      Sarvodaya                    Sangh,

Shahpura for a consideration of Rs.4,50,000/-. The sale

deed executed by the Vendor was produced before the

Deputy Registrar (Stamp), Shahpura for registration.

The Deputy Registrar (Stamp) assessed the market

value   of    the    property         at    Rs.       8,46,860/-                   and

accordingly, assessed the deficient stamp duty and the

registration charges. The respondents deposited the

deficient    stamp duty and registration charges as

assessed by the Deputy Registrar and document was

returned after due registration. Thereafter, on the basis

of the audit objection of the Accountant General,

Rajasthan, Jaipur in terms that the market value of the

property     comes      to     Rs.22,08,924/-,                 the         Deputy

Registrar (Stamp), Shahpura, made a reference underSection 51of the Act to the Collector (Stamp),

Bhilwara.After due consideration of the rival submissions,
                                                 S.B.Civil Writ Petition No. 12405/2013
                                            State of Rajasthan Vs. Shri Mahesh Vyas & Ors.3the Collector (Stamp) arrived at the finding that the

property subject matter of the sale deed in question is

100 years old dilapidated house and no commercial

activities    are     being     operated    therein.              After          site

inspection, the Collector (Stamp), recorded the finding

that since the property in question is not attached to

the main market and the same is in dilapidated

condition,      where      no     commercial            activities                are

undertaken, the market value cannot be assessed

taking the property to be commercial. Accordingly, the

Collector (Stamp) arrived at the finding that the

market       value    assessed     by   the     Deputy               Registrar

(Stamp), Shahpura is just and proper. Consequently,

the reference made was rejected. Aggrieved thereby,

the State of Rajasthan preferred a revision petition

before the Rajasthan Tax Board, Ajmer which stands

dismissed by the order impugned. Hence this petition.Learned         counsel    appearing     for       the         petitioner

contended that the Collector (Stamp) so also the Tax

Board have seriously erred in holding that the property
                                                  S.B.Civil Writ Petition No. 12405/2013State of Rajasthan Vs. Shri Mahesh Vyas & Ors.4in question is residential property and therefore, its

market value cannot be assessed at commercial rates.

Learned counsel submitted that the material was

placed before the Tax Board showing that the property

in   question   was      used    for    commercial                   purposes,

however,      the   same     has       not      been            taken             into

consideration and thus, the order impugned is not

sustainable in the eyes of law.I have considered the submissions of the learned

counsel and perused the material on record.Indisputably, the market value of the property

subject    matter     of   an    instrument               produced                  for

registration has to be assessed on the basis of the

nature of the property as on the date of execution of

the instrument, the possible future use of the property

is hardly of any relevance and no assessment of the

market value of the property can be made keeping in

view    the   intended     use   of     the       property               by        the

beneficiary of the instrument.In the matter of 'State of U.P. & Ors. Vs. Ambrish
                                         S.B.Civil Writ Petition No. 12405/2013
                                    State of Rajasthan Vs. Shri Mahesh Vyas & Ors.5Tandon & Anr.' 2012 (1) WLC (SC) Civil 402, where the

market value of the property in question a residential

house was assessed on the basis of its intended use for

commercial purpose in future, the Hon'ble Supreme

Court held that merely because the property is being

used for commercial purpose at the later point of time

may not be relevant criterion for assessing the value

for the purpose of stamp duty.It has come on record that the property purchased

was residential house in dilapidated condition at the

time of the execution of the sale deed and the

registration thereof and there was nothing on record

suggesting that the property was being used for

commercial purpose. A bare perusal of the order

impugned reveals that after due consideration of all the

relevant aspects of the matter, the Tax Board has

concurred with the finding arrived at by the Collector

(Stamp) that the property in question which is a

residential   property,   cannot   be       treated               to        be

commercial property for the purpose of assessment of
                                              S.B.Civil Writ Petition No. 12405/2013State of Rajasthan Vs. Shri Mahesh Vyas & Ors.6the market value thereof. In the considered opinion of

     this Court, the finding arrived at by the Collector

     (Stamp) affirmed by the Tax Board remains a finding of

     fact which cannot be said to be capricious or perverse.In this view of the matter, the order impugned

     passed by the Tax Board affirming the order passed by

     the Collector (Stamp), Bhilwara does not suffer from

     any jurisdictional error so as to warrant interference by

     this Court in exercise of its supervisory jurisdiction

     underArticle 227of the Constitution of India.In the result, the writ petition fails, it is hereby

     dismissed in limine.(SANGEET LODHA)J.
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