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2016 (11) TMI 1186 - HC - Indian LawsTreatment to plot of land as commercial - payment of stamp duty - Held that:- Indisputably, there cannot be any access to Plot-A & it is only possible through Plot-B and if Plot-A is treated as commercial, we find no reason to still treat Plot-B from where there is an access alone to Plot-A, where the petrol pump has been installed and operational, not to be considered as commercial and that was a reason which initially prevailed upon the Collector (Stamps) and to the Rajasthan Tax Board and so also before the ld.Single Judge of this Court and merely because there was a separate description in the conveyance deed submitted before the Sub-Registrar (Stamps), no inference can be drawn in treating Plot-B in dispute as agricultural land for all practical purposes and taking into consideration the finding of fact, which has come on record and more particularly when no documentary evidence has been placed by the appellant on record in rebuttal the finding of fact remains uncontroverted that Plot-B is abutting to the State Highway No.30 and Plot-A, on which actually a petrol pump is installed, cannot be put to use and access only from Plot-B that is abutting to the State Highway No.30 and once this finding has been confirmed with supportive evidence on record, in our considered view, no error has been committed by the competent authority and confirmed by the Rajasthan Tax Board and so also by the ld.Single Judge of this court which needs any further interference in the intra-court appeal.
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