Jheky] lnL;& ;g fuxjkuh Hkkjrh; eqnzkad vf/kfu;e] 1899 ¼ftls rRipkr~ eqnzkad vf/kfu;e kCn ls lEcksf/kr fd;k tkosxk½ dh /kkjk 56 ds vUrXkZr dysDVj ¼eqnzkad½ o`r vtesj ds fu.kZ; fnukad 27-3-97 ds izLrqr dh xbZ gSA 2- la{ksi esa izdj.k ds rF; bl izdkj gS fd izgykn us gkbZos dksyksuh] C;koj esa ,d vkoklh IykV ua- 5 {ks=Qy 311&11 oxZ xr foØsrk Jh fot; tSu ls [kjhn dj foØ; i= iath;u gsrq mi&iathd] C;koj ds le{k izLrqr fd;kA mDr gLrkUrj.k esa IykaV dh dher 1]55]550@& :- crk;k tkdj crkSj eqnzkad 15]555@& :- vnk dj iath;u gsrq fuosnu fd;k] ftl ij mi iath;d] C;koj }kjk gLrkarfjr lEifr dh dher O;olkf;d nj 3]600@& :- izfr oxZ xt ls 11]19]996@& :- ekurs gq, ns; eqnzkad dj 1]11]999@& :- fufpr dj deh eqnzkad dh jkfk :- 96]445 + 3]000 = 99]445@& :- fu/kkZfjr nj eqnzkad vf/kfu;e dh /kkjk 47 , ¼1½ ds v/khu dk;Zokgh djus gsrq dysDVj ¼eqnzkad½ vtesj dks izsf"kr fd;kA i{kdkjksa dks lquus ds ipkr~ fookfnr IykV dh ekfy;r 3]11]110@& :- izfr oxZ xt 625@& :- ls fu/kkZfjr dj izdj.k ds rF;ksa dks /;ku esa j[krs gq, mi iath;d }kjk izLrkfor ewY;kadu esa 20 izfrkr deh dj vkoklh; nj ls fu/kkZfjr dh] ftl ij fu;ekuqlkj 3]115@& :- eqnzkad dj ns; gksrs gSA vizkFkhZ us iwoZ esa 15]555@& :- vnk dj fn;sA bl izdkj dysDVj ¼eqnzkad½ o`r vtesj us vius vknsk fnukad 27-3-97 }kjk ks"k vUrj eqnzkad dj 15]5560@& :- o kkfLr 50@& :- dqy 15]610@& :- vizkFkhZx.k ls olwy ;ksX; ekukA fu.kZ; fnukad 27-3-97 ls O;fFkr gksdj jkT; ljdkj us ;g fuxjkuh jktLo e.My jktLFkku] vtesj esa isk dh gSA fuxjkuh ds lkFk izkFkhZ jkT; ljdkj us ifjlhek vf/kfu;e] 1963 dh /kkjk 5 dk izkFkZuk i= Hkh isk fd;kA 3- mHk; i{k ds fo}ku vf/koDrkx.k dh cgl lquh xbZA 4- xoZuesaV vkWQ jktLFkku cuke lqjsk pUnz xks;y ,.M vnlZ] vkjvkjMh 2003 ist 583 ds ifjizs{; esa izkFkhZ }kjk izLrqr fuxjkuh dh ifjlhek ds vUnj ekuk tkrk gSA 5- fo}ku jktdh; vf/koDrk dk dFku gS fd fookfnr IykV O;olkf;d {ks= esa gS vkSj Hkfo"; esa O;olkf;d iz;kstukFkZ bldk mi;ksx fd;k tk;sxk rFkk fookfnr IykV gkbZos ij eq[; lM+d ij fLFkr gSA bl dkj.k dysDVj ¼eqnzkad½ dks Mh-,y-lh- }kjk r; dh xbZ nj ls fookfnr IykaV dk ewY;kadu djuk pkfg;s FkkA dysDVj ¼eqnzkad½ us IykaV dks fjgk;kh ekudj Vh,ylh }kjk tks nj fu/kkZfjr dh xbZ gS] mlesa Hkh 20 izfrkr dh deh djrs gq, cktkj ewY; fu/kkZfjr fd;k gS] tks fujLr fd;s tkus ;ksX; gSA dysDVj ¼eqnzkad½ us vius Lrj ij dksbZ tkap ugha dh vkSj u gh Mh,ylh dh nj dks Lohdkj fd;k blfy, muds }kjk ikfjr vknsk mudh vf/kdkfjrk ls ijs gksus ds dkj.k fujLr fd;s tkus ;ksX; gSA 6- fo}ku vf/koDrk vizkFkhZx.k dk rdZ gS fd jktdh; vf/koDrk dh eq[; cgl ;g gS fd Hkfo"; esa fookfnr IykV dk okf.kfT;d :i esa mi;ksx gksxk] bl dkj.k v/khuLFk U;k;ky; us tks IykV dk ewY; fu/kkZfjr fd;k gS og xyr gSA ijUrq dkuwuh fLFkfr ;g gS fd ftl fnu foØ; i= fu"ikfnr fd;k tkrk gS ml fnu lEifr dk cktkj ewY; D;k gS] ogh ns; gSA v/khuLFk U;k;ky; dk fu.kZ; fof/k ds izfrikfnr fl)kUrksa ds fo:) gS vkSj mlesa fuxjkuh ds }kjk gLr{ksi djus dh vko;drk ugha gSA iwoZ esa bl {ks= ds izdj.kksa dk 625@& :- izfr oxZ xt dh nj ls fuLrkj.k gks pqdk gS] IykV dk gLrkarj.k vkoklh; iz;kstu gsrq gqvk gSA fookfnr IykaV dk ys&vkmV Iyku vkoklh; iz;kstu gsrq Lohd`r gSA C;koj uxj ds ekLVj IykV esa Hkh bl {ks= dk iz;kstu vkoklh; crk;k gS] bl dkj.k v/khuLFk U;k;ky; dk fu.kZ; mfpr gSA 7- eSaus mHk; i{k ds fo}ku vf/koDrkx.k dh cgl ij euu fd;k rFkk i=koyh ij miyC/k vfHkys[k dk /;kuiwoZd voyksdu fd;kA 8- eqnzkad vf/kfu;e dk v/;k; 2 LVkEi kqYd ls lacaf/kr gS ;g v/;k; vyx&vyx Hkkxksa esa foHkDr gSA v/;k; 2 dk Hkkx d fy[krksa dk kqYd ds ckjs esa nkf;Ro (Chapter II Stamp Duties A-Of te liabilities of Instruments of Duty) ls lacaf/kr gSA eqnzkad vf/kfu;e dh vuqlwfpr 1&d ds le; ls lacaf/kr gSA eqnzkad vf/kfu;e dh /kkjk 17 bl izdkj gS%& ^^Hkkjr esa fu"ikfnr dh xbZ fy[krsa& kqYd ls izHkk;Z vkSj Hkkjr esa fdlh O;fDr }kjk fu"ikfnr lHkh fy[krs fu"iknu fd;s tkus ds iwoZ ;k mlh le; LVkfEir dh tkosxhA** vknsk 21 lhihlh fu"iknu ls lacaf/kr gS! blh vknsk dk fu;e 34 lhihlh nLrkost ds fu"iknu ds fy, ;k ijØkE; fy[kr ds i`"Bkadu ds fy, fMØh ls lacaf/kr gSA vknsk 21 fu;e 34¼4½ bl izdkj gS%& ^^fMØhnkj izk:i dh ,d izfr ,sls ifjorZuksa ds lfgr ¼;fn dksbZ gks½] tks U;k;ky; us fufnZ"V fd;s gks] mfpr LVkEi i= ij] ;fn rRle; izo`r fof/k }kjk ,slk LVkEi visf{kr gksa] U;k;ky; dks ifjnRr djsxk] vkSj U;k;k/khk ;k ,slk vf/kdkjh tks bl fufeRr fu;qDr fd;k tk;s] ,slk ifjnRr nLrkost dks fu"ikfnr djsaxkA** bl mica/k dk ;g izHkko gS fd fdlh nLrkost ij LVkEi M~;wVh fdruh ns; gS] ml le; ns[kh tkrh gS] tc dksbZ nLrkost fu"ikfnr fd;k tkrk gSA pUnzlsu cuke lc jftLVªkj] vtesj] vkjvkjMh 1993 i`"B 167 esa jktLo e.My dh ,dyihB us vfHkfu/kkZfjr fd;k gS%& "Indian Stamp Act (as adapted to Rajasthan), Section 47-A (1) - market value is to be determined with reference to the date of execution- Future possibility of increase in value or due to conversion for more profitable use, etc. cannot be taken into account." Jherh jktdqekjh cuke lc jftLVªkj] HkhyokM+k] 1990 vkjvkjMh i`"B 333 esa jktLo e.My dh ,dyihB us vfHkfu/kkZfjr fd;k gS%& ``Indian Stamp Act (as adapted to Rajasthan), Section 47-A Collector decides the market value of the property being transferred with reference to the date on which the transfer took place-He cannot take into account the future increase in the annual city rate and average out the increase for the remaining 84 years and order recovery of Stamp duty accordingly-The petitioner cannot be called upon to pay stamp duty on a figure of premium worked out after adding the average of future increases to the initial amount of premium. jktsUnz dqekj cuke LVsV vkWQ jktLFkku] vkjvkjMh 1997 i`"B 153 esa jktLo e.My dh ,dyihB us vfHkfu/kkZfjr fd;k gS%& ``Rajasthan Stamp Rules, Rule 66A-Residential plot sold-Sub Registrar registered and referred the matter to D.I.G. (Stamps) for inadequate payment of stamp duty in view of possibility of commercial use of the plot-Market value enhanced three times after hearing both the parties-Revision-Held, prosecution should have produced evidence of market value in absence of D.L.C. e.g. base deed of the same vicinity, assessors report, P.W.D. Rate and other cogent evidence, like location of the property and surroundings etc.-Mere possibility of use of the property is not a criteria for enhancing the market value from residential to commercial rates-Blindly the rates quoted by the Sub-Registrar cannot be accepted-Order of D.I.G. (Stamps), set aside. 9- mijksDr ls LIk"V gS fd ftl jkst foØ; i= fu"ikfnr fd;k x;k ml jkst lacaf/kr lEifRr dk cktkj ewY; D;k Fkk] ml ij LVkEi kqYd ns; gksxkA bl izdkj eSa jktdh; vf/koDrk ds bl dFku esa dksbZ lkj ugha ikrk fd fookfnr IykaV dk mi;ksx Hkfo"; esa okf.kfT;d :i esa gksxk] bl dkj.k laHkkouk dks ns[krs gq, v/khuLFk U;k;ky; }kjk vkoklh; nj yxkuk vkSfpR; iw.kZ ugha gS] esa dksbZ lkj ugha ikrkA 10- ;gka ;g rF; Hkh mYys[kuh; gS fd HkfOk"; esa ;fn Hkwfe dk okf.kfT;d iz;kstukFkZ mi;ksx fd;k Hkh tk;sxk rks bl laca/k esa vizkFkhZx.k }kjk fu;ekuqlkj :ikUrj.k kqYd vnk djus ds ipkr~ gh fd;k tk ldsxkA ,slh fLFkfr esa orZeku le; esa Hkwfe ds okf.kfT;d mi;ksx ds vk/kkj ij eqnzkad kqYd ugha fy;k tk ldrkA 11- v/khuLFk U;k;ky; us i=koyh ij miyC/k lk{; dk Hkyh Hkkafr vuqkhyu djus ds mijkUr viuk eUrO; vafdr dj fookfnr IykaV dh ekfy;r vkoklh; nj ls fu/kkZfjr dhA v/khuLFk U;k;ky; ds fu.kZ; esa fdlh izdkj dh rF;kRed] izfØ;kRed vFkok {ks=kf/kdkj laca/kh =qfV ifjyf{kr ugha gksrhA eSa v/khuLFk U;k;ky; ds eUrO; ls iw.kZr% lger gwa vkSj mlesa gLr{ksi djus dh dksbZ vko;drk ugha ikrkA 12- mijksDr foospu ds vk/kkj ij ;g fuxjkuh lkjghu gksus ds dkj.k fujLr dh tkrh gSA 13- fu.kZ; [kqys U;k;ky; esa lquk;k x;kA