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2012 DIGILAW 525 (ORI)

State of Orissa v. Dipak Mitra

2012-11-30

B.N.MAHAPATRA, V.GOPALA GOWDA

body2012
JUDGMENT V. GOPALA GOWDA, C.J.: This review petition has been filed by the State of Orissa and its officers to review the order dated 2-11-2011 passed by this Court in WPC No. 22360 of 2011 setting aside the order dated 23-7-2001 passed by the Stamp Collector-cum-Inspector General of Registration, Orissa, Cuttack and directing the opposite parties to assess the market value of the property in question on the basis of bench mark valuation fixed by the State Government. 2. Opposite party No.1 purchased a piece of land measuring Ac. 2.36085 decimals appertaining to plot Nos. 975, 976 and 974 of village Bidyadharpur, P. S. No. 4 under Cuttack City for consideration of Rs. 12 lakh vide sale deed No. 1245 dated 16-3-2007 from one Biswanath Swain and six others, but the sale deed was withheld on the ground that the property has been undervalued. The DSR assessed the market value of the property at Rs. 1,41,79,800/- on the basis of sale value of another plot bearing plot No. 1098 of same village observing that the land transferred under the sale deed in question has the potentially of being used for commercial purpose in future. The ADM vide order dated 24-7-2008 in UVMC case No. 117 of 2008 having held that plot No. 1098 and the plots transferred under the sale deed in question are adjacent to the road and can be used for commercial use in future, affirm the order of the DSR assessing the market value of the property in question at Rs.1,41,79,800/-. Accordingly notice was issued to the opposite parties to pay deficit amount of stamp duty of Rs. 14,27,778/- and a sum of Rs. 2,59,596/- as deficit registration fees., whether after the sale deed can only be returned to him. 3. Challenging the said decision of the A. D. M., opposite party preferred F. A. O. 39 of 2009 under Section 47-A(3) Indian Stamp Act, 1889 before the learned District Judge, Cuttack, who by order dated 30-4-2011 allowed the appeal set aside the impugned order and remitted back the matter to the Stamp Collector - IGR to determine the market value of the case land by making an independent enquiry taking into consideration all relevant factors and the decision of this Court in WPC No. 10194 of 2009 (Pratap Kumar Soor & Anr. v. State of Orissa and Ors.). v. State of Orissa and Ors.). Thereafter, the Stamp Collector-cum-IGR, Orissa vide order dated 23-7-2011 after considering the highest sale details in the area during the preceding three years came to the conclusion and held that the market value of the land is Rs. 6000/- per decimals. So holding he determined the market value of the property transferred under the Instrument in question at Rs. 1,41,79,800/- and called upon the opposite party No.1 to pay the deficit stamp duty and deficit registration fee, as stated supra. Aggrieved by the decision of the IGR-cum-Stamp Collector on remand, the petitioner preferred WPC No. 22360 of 2011 which was allowed by this Court on 2-11-2011 holding that the valuation of the property has to be determined according to the Bench Mark valuation fixed by the authority during the year 2007 and dispose of the matter. The review petitioner preferred Special leave to appeal to Supreme Court against the aforesaid order which was permitted to be withdrawn in order to file a review petition before this Court and that is how the present review petition has been filed. 4. Review of the aforesaid order is sought on the ground that the Bench Mark valuation came into force with effect from 1-1-2008 and the transfer in question having been made on 16-3-2007 much prior to the Bench Mark valuation came into force, the determination of the market value should be done by taking into account the highest valuation of the land of the same classification of the same locality on the date of execution of the sale deed basing on which the said document has been undervalued. The highest valuation of the plots at the relevant time being Rs. 6000/- per decimal, the order impugned is required to be reviewed. 5. In paragraph-11 of the writ petition, reference has been made to Annexure-5, the letter dated 18-11-2008 issued by the District Sub-Registrar, Cuttack to one Ramakant Muduli of Bamphisahi stating that the Bench Mark valuation of certain plots of mouza Bidyadharpur including the plots purchased by the writ petitioner was fixed at Rs. 17,50,000.00 per acre. Counter-affidavit on behalf of the opposite parties in the writ petition was filed by the District Sub-Registrar, Cuttack. 17,50,000.00 per acre. Counter-affidavit on behalf of the opposite parties in the writ petition was filed by the District Sub-Registrar, Cuttack. In reply to the averments made in paragraph 11 of the writ petition, except stating that the Bench Mark valuation rates are not applicable, the authenticity of Annexure-5 has not been disputed. It is stated that the value of the case plot has been estimated taking into consideration the sale value of plot No. 1098 of the same village. It appears from the order dated 23-7-2011 passed by the Stamp Collector-cum-IGR, Odisha, that he took into consideration the sale value of the lands bequeathed under document No. 606 dated 2-2-2005, No. 6017 dated 6-12-2006 and No. 27 dated 3-1-2007 in which the market value has been mentioned as Rs. 6000.00 per decimal to determine the market value of the case land at Rs. 60,00,000.00 per acre. But from the letter of the DSR, Cuttack to the Deputy IGR (CR), Orissa annexed as Annexure-D/3 to the writ petition, it appears that in respect of document No. 6017 dated 6-12-2006 and No. 27 dated 3-1-2007, the rate was assessed at Rs. 60,00,000.00 per acre. What was the actual consideration paid for the transfer of land under the aforesaid two documents is not known. Therefore, those two documents could not have been taken aid of for determining the market value. Therefore, the remains only one document, i.e. document No. 696 dated 2-2-2005. It is not known whether the land involved in document No. 696 is in the same geographical surrounding as that of the case land. There is no mention of the plot number/khata number of the land to examine whether the land covered under the above sale deed is of same classification and situated in the same village as that of the lands transferred under the case document. The impugned order of the Stamp Collector reveals that on verification it was found that the Land was adjacent to the river embarkment and the reference plot was adjacent to the road. Road and river embankment cannot be said to be the same thing. Therefore, it was not proper on the part of the Stamp Collector to rely on the reference document to determine the market value of the land in question. Road and river embankment cannot be said to be the same thing. Therefore, it was not proper on the part of the Stamp Collector to rely on the reference document to determine the market value of the land in question. Market value is determined considering different aspects as mentioned in Appendix II to Orissa Stamp Rules including the value of adjacent land or lands in the vicinity. If under the referral document, the land was transferred at the rate of Rs. 60,00,000.00 per acre much prior to the fixation of the Bench Mark valuation, in 2007 the Bench Mark valuation of the land of the area in question could not have been fixed at Rs. 17,50,000.00 per acre. Even otherwise also, from the valuation mentioned in a solitary instrument, it cannot be said that the same was the usual valuation of the land in the area in which the case land is situated. Therefore, this Court while disposing of the writ petition directed the authorities concerned to determine the market value of the land in question taking Rs. 17,50,000.00 per acre as the Bench Mark valuation of the case land, as reported by the District Sub-Registrar vide Annexure-5 to the writ petition. No case is made out for review of the said order. We, therefore, do not find any merit in this review petition which is accordingly dismissed. I agree. Petition dismissed.