TMI Blog2016 (11) TMI 1186X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 pum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e State Highway No.30 and is abutting to Plot-B and the access to Plot-A is only from Plot-B and indisputably Plot-A was converted for commercial use and petrol pump has been installed by the oil company and dispute is in respect of Plot-B which was claimed to be unconverted agricultural land measuring 796 Sq.Yards equivalent to 666.75 Sq.Meters. Both the lands as alleged were purchased by a 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... him, the Plot-A has been converted for commercial use and therefore single sale-deed, mentioning separate descriptions of Plot-A Plot-B, was rightly 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 under order impugned are not sustainable in law. Before the ld.Single Judge, also the justification tendered by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nding 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. Counsel for appellant has placed reliance on the judgments in State of Rajasthan Others Vs. Khandaka Jain Jewellers reported in (2007) 14 SCC 339 and State of Uttar Pradesh Others Vs. Ambrish Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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