9911796707
TMI Blog2016 (11) TMI 1186X X X X Extracts X X X X X X X X Extracts X X X X ..... special appeal is directed against order of the ld.Single Judge dt.05.02.2013 whereby the writ petition was dismissed at motion stage without calling upon the respondents confirming the orders of the Collector (Stamps) and of the Rajasthan Tax Board. The minimal facts which culled out from the record and relevant for the present purpose are that the appellant had purchased Plot-A, as alleged converted for commercial use vide order dt.24.12.2001 and registered lease-deed dt.03.01.2003 measuring 1722 Sq.Yards equivalent to 1440 Sq.Meters along with Plot-B which is claimed to be unconverted agricultural land measuring 796 Sq.Yards equivalent to 666.75 Sq.Meters bearing No.89/2/1 situated at Village Kherda, District Sawai Madhopur. Indisputab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cial use and continues to be the agriculture land and the Sub-Registrar (Stamps) impounded the sale-deed holding that the instrument was deficiently stamped and forwarded the same to the Collector (Stamps) u/Sec.47A(1) of the Rajasthan Stamps Act, 1998 and the Collector (Stamps) vide order above referred, valued the sale-deed at Rs. 28,05,757/-, which was upheld by the Rajasthan Tax Board. The bone of contention of the appellant's counsel before the ld.Single Judge of this court was that the land 'Plot-B' measuring 769 Sq.Yards was unconverted agricultural land and the Collector (Stamps) was wholly unjustified in treating the same as commercial land and erringly computed the stamp duty treating it to be commercial and according ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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