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2016 (11) TMI 1186 - RAJASTHAN HIGH COURT

2016 (11) TMI 1186 - RAJASTHAN HIGH COURT - TMI - Treatment 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 Collect .....

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l 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 n .....

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onfirming 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 beari .....

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common land owner at the same point of time by a common sale deed executed on 25.02.2003 and when the instrument was presented before the Sub-Registrar (Stamps), it was impounded being deficiently stamped and forwarded to the Collector (Stamps) u/Sec.47A(1) of the Act, 1988 and after affording an opportunity of hearing to the parties, it was observed that the appellant is liable to pay the stamp duty on the land measuring 796 Sq.Yards which is in front of the Plot-A where a petrol pump is being .....

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ourt. The stand of the appellant through out was that Plot-B has not been converted for commercial 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 ₹ 28,05,757/-, which was upheld by the Rajasthan Tax Board. The bone .....

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ghtly presented by the appellant and view of the Collector (Stamps) is in disregard to the provisions of Sec.47A & 65 of the Rajasthan Stamp Act, 1998 & R.58 of the Rajasthan Stamp Rules, 2004 & the conclusion arrived that the land Plot-B, in reference to which, there is a dispute is commercial in nature and demand which has been raised treating Plot-B measuring 769 Sq.Yards as commercial for all practical purposes is contrary to the record and confirmed by the Rajasthan Tax Board un .....

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ways in future and for this reason the land abutting the highway was not converted by the government authorities and accordingly, the land (Plot-B) continues to be treated as agricultural land and cannot be treated for commercial use. 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 o .....

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