fu.kZ; 1- izLrqr fuxjkuh dysDVj LVkEi@vij ftykf/kdkjh ¼foÙk ,oa jktLo½] nsgjknwu }kjk okn la[;k 06@2016&17 vUrxZr /kkjk 47, LVkEi ,DV ljdkj cuke eSldkWEiVsy ,xzksVsd esa ikfjr fu.kZ;kns'k fnukad 29-04-2016 ds fo#) ;ksftr dh xbZ gSA 2- izdj.k dk laf{kIr fooj.k bl izdkj gS fd fuxjkuhdÙkkZ us fnukad 29-01-2016 dks ,d foØ; i= ds ek/;e ls Hkwfe [kkrk la[;k 69 lky 1394 Qlyh ls 1399 Qlyh esa vafdr Hkwfe [kljk uEcj 1@11@1 feŒ jdck 2-00 ,dM+ vFkkZr 1-2140 gSŒ fLFkr ekStk lsUVªy gksi Vkmu] ijxuk iNoknwu dk blds Lokeh eSldkseVsy ¼bf.M;k½ izkŒ fyŒ ls vius gd esa iathÑr djk;k Fkk tks mi fucU/kd] f}rh;] fodkluxj ds dk;kZy; esa iathdj.k gsrq izLrqr gqvkA mi fucU/kd] fodkluxj us foØ; foys[k dks iathÑr u dj viuh vk[;k fnukad 29-02-2016 dysDVj] LVkEi] nsgjknwu dks bl vk'k; dh izsf"kr dh xbZ fd xzke lsUVªy gksi Vkmu [kljk la[;k 1@11@1 feuŒ jdck 1-2140 gSŒ tks bZ&LVkEi ij rgjhj gS ftl ij dUlhMsjs'ku ewY; #i;s 1]82]1]000-00 dk Li"V mYys[k fd;k x;k gS ftl ij vk;dj vf/kfu;e] 1961 dh /kkjk 194&1, ds vUrxZr foØ; i= ds dUlhMsjs'ku ewY; ij 1 izfr'kr VhŒMhŒ,lŒ dVsxk fdUrq Øsrk }kjk foØ; i= esa #i;s 50]000-00 foØ; ewY; n'kkZ;k gS tcfd bZ&LVkEi ij foØ; ewY; #i;s 1]82]10]000-00 vafdr gSA mDr fLFkfr esa foØ; i= ds bZ&LVkEi ij mfYyf[kr /kujkf'k dks foØ; ekurs gq, 1 izfr'kr VhŒMhŒ,lŒ ns; gksxkA pw¡fd Øsrk ekldkseVsy ,xzksVsd izkŒ fyŒ ,lŒ,lŒ&11 vkfnR; es?kk eky lhŒchŒMhŒ 'kkgnjk fnYyh Ø; dj jgh gS ftl ij 'kklukns'k la[;k&103@¼1½27¼9½@2014& LVkEi&31@2009 fnukad 06-06-2014 ds rgr vkoklh;@O;olkf;d LVkEi 'kqYd ns; gSA mi fucU/kd dh vk[;k ds vk/kkj ij dysDVj] LVkEi@vij ftykf/kdkjh] foÙk ,oa jktLo] nsgjknwu ds U;k;ky; esa okn iathÑr gqvk ftlesa fuxjkuhdÙkkZ }kjk viuh vkifÙk izLrqr dh xbZA fo}ku vij ftykf/kdkjh] foÙk ,oa jktLo] nsgjknwu }kjk vius fu.kZ;kns'k fnukad 29-04-2016 ls bl vk'k; dk fu.kZ;kns'k ikfjr fd;k x;k fd & bl rF; dk laKku fy;k tkuk mfpr gS fd bZ&LVkEi esa =qfVo'k dUlhMsjs'ku ewY; #i;s 50]000-00 ds LFkku ij #i;s 1]82]10]000-00 vafdr fd;k x;k gS tks fd fof/kd :i ls =qfViw.kZ gksus ds n`f"Vxr bZ&LVkEi dh fo"k;oLrq esa vafdr rF; izLrqr foys[k esa vafdr rF;ksa ds vuq:i ugha gksus ds dkj.k foi{kh dks pkfg, Fkk fd mDr bZ&LVkEi dks fjQ.M gsrq izLrqr djus ds mijkUr iqu% bZ&LVkEi o eSuqvy LVkEi Ø; dj foys[k dk iathdj.k djkrs tks fd muds }kjk ugha djk;k x;k] mijksDr fLFkfr esa vadu LVkEi 'kqYd #i;s 9]10]500-00 dk 10 izfr'kr #i;s 91]050-00 dh dVkSrh dj 'ks"k /kujkf'k mUgsa okil dh tkrh gSA vr% foi{kh dks mDr /kujkf'k tek djus ds mijkUr lEcfU/kr =qfV dks la'kksf/kr ekurs gq, foys[k iathdj.k dh vuqefr iznku fd;k tkuk U;k;ksfpr gksxkA vij ftykf/kdkjh ds bl fu.kZ;kns'k fnukad 29-04-2016 ls {kqC/k gksdj ;g fuxjkuh@lanHkZ izLrqr fd;k x;k gSA 3- eSaus fo}ku vf/koDDrk fuxjkuhdrkZ dks foLrkjiwoZd lquk ,oa v/khuLFk U;k;ky; ds fu.kZ;kns'k fnukad 29-04-2016 rFkk miyC/k vfHkys[kksa dk lE;d v/;;u fd;kA 4- fo}ku vf/koDrk fuxjkuhdÙkkZ dk rdZ gS fd fuxjkuhdÙkkZ us fnukad 29-01-2016 dks ,d foØ; i= ls iz'uxr Hkwfe Ø; dh Fkh ftls iathdj.k gsrq mi fucU/kd] f}rh; fodkluxj ds dk;kZy; esa iathdj.k gsrq izLrqr fd;k x;k FkkA iz'uxr Hkwfe [kljk uEcj 1@11@1 feŒ jdck 3-00 ,dM+ eSldkseVsy izŒ fyŒ ds uke ij laØe.kh; vf/kdkj okys Hkwfeèkj ds :i esa ntZ gS vkSj Ñf"k Hkwfe gSA mi fucU/kd }kjk foys[k dks iathÑr u dj mls LFkfxr fd;k x;k vkSj dysDVj] LVkEi] nsgjknwu dks fjiksVZ izsf"kr dh xbZA mi fucU/kd }kjk LVkEi vfèkfu;e dh /kkjk 33 dk voyksdu lgha <ax ls ugha fd;k x;kA /kkjk 33 esa Li"V fy[kk gS fd mi fucU/kd ds ikl tc dksbZ Hkh nLrkost iathdj.k gsrq izLrqr gksxk rks og /kkjk 33 ds vuqlkj mldk ijh{k.k djsxk vkSj mlds mijkUr gh nLrkost dks iathdj.k fd;k tk;sxkA ;fn nLrkost ijh{k.k ds le; LVkEi dh deh ikbZ tkrh gS rks mi fucU/kd dks ikbZ tkus okyh deh /kkjk 47,¼1½ ds vuqlkj mlh le; i{kdkj dks crkuk vko';d gS tcfd mi fucU/kd }kjk ,slk ugha fd;k x;k gSA mi fucU/kd }kjk tks /kkjk 33@47, dh vk[;k dysDVj] LVkEi dks izsf"kr dh xbZ mlesa dgha ij Hkh ;g ugha fy[kk gS fd LVkEi 'kqYd dh deh fdruh gS vkSj fdl nj ij LVkEi 'kqYd vnk fd;k tkuk pkfg, FkkA mi fucU/kd }kjk tks vk[;k esa mYys[k fd;k x;k gS fd foØ; i= esa izfrQy dh jkf'k #i;s 50]000-00 gS rFkk cktkjh ewY; 1]82]10]000-00 #i;s gS ftlls Li"V gS fd foi{kh }kjk izLrqr nLrkostksa ij vk;dj vf/kfu;e] 1961 dh /kkjk 194&1, ds vUrxZr dksbZ VhŒMhŒ,lŒ ns; ugha gSA vk;dj vf/kfu;e ds i= esa Li"V fy[kk gS fd Ñf"k Hkwfe Ø; djus ij izfrQy jkf'k #i;s 50]000]00 ;k mlls vf/kd gksus ij dksbZ VhŒMhŒ,lŒ ns; ugha gksxkA Ñf"k Hkwfe ls vyx lEifÙk ij ;fn izfrQy jkf'k 50]000-00 ;k mlls vf/kd gksrh gS rks ml ij 1 izfr'kr VhŒMhŒ,lŒ vnk fd;k tk;sxk tcfd izLrqr nLrkost esa Li"V fy[kk gS fd Ø; dh xbZ Hkwfe Ñf"k Hkwfe gS vkSj Ñf"k dk;Z gsrq Ø; dh tk jgh gS vkSj izfrQy dh jkf'k #i;s 50]000-00 gS ftlls Li"V gS fd nLrkost ij dksbZ VhŒMhŒ,lŒ ns; ugha gSA dsoy fuxjkuhdÙkkZ dks ijs'kku djus dh uh;r ls mi fucU/kd }kjk =qfViw.kZ vk[;k izsf"kr dh xbZ gSA mi fucUèkd }kjk ftl 'kklukns'k fnukad 06-06-2009 dk mYys[k viuh vk[;k esa fd;k x;k gS mlds vuqlkj mi fucU/kd }kjk viuh vk[;k esa ;g ugha fy[kk x;k gS fd 'kklukns'k esa vafdr fdl fu;e ds vuqlkj LVkEi 'kqYd ns; gS rFkk fdl fu;e dk mYya?ku gqvk gS vkSj fdruk LVkEi 'kqYd de vnk fd;k x;k gSA mi fucU/kd }kjk ek= Øsrk ds uke ds vk/kkj ij fcuk fdlh iq"V lk{; ds vHkko esa Hkwfe dk ewY;kadu vkoklh;@O;olkf;d nj ij fd;k tkuk U;k;ksfpr ugha gSA v/khuLFk U;k;ky; vij ftykf/kdkjh }kjk vius fu.kZ;kns'k esa mi fucU/kd dh vk[;k dks xyr Bgjk;k x;k gS ysfdu vyx ls tks viuk er O;Dr fd;k x;k gS og LVkEi ,DV dh fdlh Hkh /kkjk ;k vuqPNsn esa ugha fn;k x;k gSA bZ&LVkEi esa ftl ewY; ij LVkEi vnk fd;k tkrk gS dsoy ogh ewY; vafdr gksrk gS vkSj mldks dUlhMsjs'ku ewY; ds :i esa gh fy[kk tkrk gSA bZ&LVkEi esa cktkjh ewY; o foØ; ewY; dk dkye ugha gS dsoy dUlhMsjs'ku ewY; dk gh dkye fn;k x;k gS blfy, v/khuLFk U;k;ky; dk ;g dguk fd bZ&LVkEi esa dksbZ =qfV dh xbZ gS] xyr o fujk/kkj gSA v/khuLFk U;k;ky; }kjk tks er O;Dr fd;k x;k gS fd mldk fof/k esa dksbZ izkfo/kku ugha gSA fuxjkuh Lohdkj gksus ,oa v/khuLFk U;k;ky; dk fu.kZ;kns'k fujLr gksus ;ksX; gSA 5- eSaus fuxjkuh ds lkFk layXu v/khuLFk U;k;ky; ds fu.kZ;kns'k fnukad 29-04-2016] mi fucU/kd] f}rh;] fodkluxj dh vk[;k fnukad 29-02-2016 rFkk LVkEi vf/kfu;e dh èkkjkvksa dk Hkh lE;d v/;;u@voyksdu fd;kA 6- bl izdj.k esa ;g lqLi"V gS fd fuxjkuhdÙkkZ us iz'uxr [kljk la[;k&1@11@1 feuŒ jdck 1-2140 gSñ tks bZ&LVkEi ij rgjhj fd;k x;k foØ; i= ds ek/;e ls Ø; fd;k x;k vkSj mls iathdj.k gsrq mi fucU/kd] f}rh; fodkluxj ds le{k iathdj.k gsrq izLrqr fd;k x;kA mi fucU/kd us viuh vk[;k fnukad 29-02-2016 ls izdj.k dysDVj] LVkEi] nsgjknwu dks lanfHkZr fd;kA 7- eSaus mi fucU/kd dh iz'uxr vk[;k fnukad 29-02-2016 dk voyksdu fd;kA mi fucU/kd us viuh vk[;k esa ftl 'kklukns'k fnukad 06-06-2009 dk mYys[k fd;k gS mlds vuqlkj mUgksaus viuh vk[;k esa ;g dgha Hkh ugha fy[kk gS fd 'kklukns'k ds fdl fu;e ds vuqlkj LVkEi 'kqYd ns; gS rFkk fdl fu;e dk mYya?ku gqvk gS vkSj fdruk LVkEi 'kqYd de vnk fd;k x;k gSA eSa fuxjkuhdÙkkZ ds fo}ku vf/koDrk ds bl rdZ ls iw.kZr;k lger gw¡A blds vfrfjDr mUgksaus viuh vk[;k esa ;g mYys[k fd Øsrk ekldkseVsy ,xzksVsd izkŒ fyŒ ,lŒ,lŒ&11 vkfnR; es?kk eky lhŒchŒMhŒ 'kkgnjk fnYyh Ø; dj jgh gS ftl ij 'kklukns”k la[;k 103@¼1½28¼9½@2014&LVkEi 31@2009] fnukad 06-06-2014 ds rgr vkoklh;@O;olkf;d nj ls LVkEi 'kqYd ns; gksuk pkfg,A ftlls ;g Li"V gksrk gS fd ek= Øsrk&foØsrk ds uke ds vk/kkj ij fcuk fdlh iq"V lk{; ds vHkko esa Hkwfe dk ewY;kadu vkoklh;@O;olkf;d nj ls LVkEi 'kqYd olwy fd;s tkus gsrq izdj.k vuko';d :i ls lanfHkZr fd;k x;kA viuh vk[;k esa muds }kjk iz'uxr Ø; dh xbZ Hkwfe ds vkoklh; ;k O;olkf;d vFkok Ñf"k gksus dk dksbZ mYys[k ugha fd;k x;k ftlls ,slk izrhr gksrk gS fd izdj.k fcuk fdlh Bksl lk{;ksa ds gh lanfHkZr dj fn;k x;k tks mfpr ugha gSA 8- LVkEi vf/kfu;e dh /kkjk 33 ds vuqlkj mi fucU/kd ds ikl tc Hkh dksbZ nLrkost iathdj.k gsrq izLrqr gksxk rks og /kkjk 33 ds vuqlkj mldk ijh{k.k djsxk vkSj mlds mijkUr gh nLrkost dk iathdj.k fd;k tk;sxkA LVkEi vf/kfu;e dh /kkjk 47 esa ;g mfYyf[kr gS fd % 47-A Under Valuation of the instrument. - (1)(a) If the market value of any property which is the subject of any instrument, on which duty is chargeable on the market value of the property as set forth in such instrument, is less than even the minimum value determined in accordance with the rules made under this Act, 1908 shall, notwithstanding anything contained in the said Act, immediately after presentation of such instrument and before accepting it for registration and taking any action under Section 52 of the said Act, require the person liable to pay stamp duty under Section 29, to pay the deficit stamp duty as computed on the basis of the minimum value determined in accordance with the said rules and return the instrument for presenting again in accordance with Section 23 of the Registration Act, 1908. (d) If any person does not make the payment of deficit stamp duty after receiving the order referred to in clause (a) and present the instrument again for registration, the registering officer shall, before registering the instrument, refer the same to the Collector, for determiniation of the market value of the property and the prope duty payable thereon. (d) If any person does not make the payment of deficit stamp duty after receiving the order referred to in clause (a) and present the instrument again for registration, the registering officer shall, before registering the instrument, refer the same to the Collector, for determiniation of the market value of the property and the prope duty payable thereon. 9- ijUrq bl izdj.k esa ,slk dksbZ rF; fo|eku gh ugha gSA vij ftykf/kdkjh ¼foÙk ,oa jktLo½ }kjk vius fu.kZ;kns'k esa ;g Li"V mYys[k fd;k x;k fd mi fucU/kd dh vk[;k esa mfYyf[kr 'kklukns'k fnukad 06-06-2014 dk iz'u gS mDr lanHkZ esa Hkh iz'uxr foys[k dh fo"k;oLrq esa dgha Hkh ,slk dksbZ rF; mfYyf[kr ugha gS ,oa u gh ,slk dksbZ vfHkys[k layXu gS ftlls ;g Li"V gks fd lEcfU/kr foØ; foys[k esa mfYyf[kr Hkwfe vkoklh; ;k O;olkf;d izÑfr dh gSA ek= Øsrk&foØsrk ds uke ds vk/kkj ij fcuk fdlh iq"V lk{; ds vHkko esa Hkwfe dk ewY;kadu vkoklh;@O;olkf;d nj ls fd;k tkuk U;k;ksfpr ugha gSA muds }kjk mi fucU/kd dh vk[;k dks iw.kZ :i ls vLohdkj fd;k x;k gS ijUrq ,d vfrfjDr rF; gh izdj.k esa tksM+ fn;k x;k vkSj fuxjkuhdÙkkZ ls vadu LVkEi 'kqYd #i;s 9]10]500-00 dk 10 izfr'kr #i;s 91]050-00 dh dVkSrh dj 'ks"k /kujkf'k mUgsa okil fd;s tkus ds vkns'k ikfjr dj fn;s x;s tcfd LVkEi vf/kfu;e dh mijksDr èkkjk 33 ,oa 47 esa bl izdkj dk dksbZ izkfo/kku gh ugha fn;k x;k gSA fo}ku vf/koDrk fuxjkuhdÙkkZ }kjk U;k;ky; ds le{k bZ&LVkEi Hkh voyksdu gsrq izLrqr fd;s x;s ftlesa Li"V :i ls bZ&LVkEi esa cktkjh ewY; o foØ; ewY; dk dkye ugha gS] dsoy dUlhMsjs'ku ewY; dk gh dkWye gS fn;k x;k gS vr% vij ftykfèkdkjh }kjk bZ&LVkEi esa =qfV dk mYys[k fd;k tkuk =qfV;qDr gSA 10- vij ftykf/kdkjh ¼foÙk ,oa jktLo½] nsgjknwu }kjk vius fu.kZ;kns'k fnukad 29-04-2016 esa vadu LVkEi 'kqYd #i;s 9]10]500-00 dk 10 izfr'kr #i;s 91]050-00 dVkSrh fd;s tkus ds lEcU/k esa LVkEi fu;ekoyh dk Hkh v/;;u fd;k ftlds fu;e&227 fuEu mYys[k fd;k x;k gS %& ¼1½ tc dksbZ O;fDr Nkfir U;k;ky; Qhl LVkEi dks dCtk esa j[krk gS] ftlds fy, mldk rkRdkfyd iz;ksx ugha gS ;k tks [kjkc gks x;k gS ;k vk'kf;r iz;kstu ds fy, vuqi;qDr ;k O;FkZ gks x;k gSA ¼2½ tc dksbZ O;fDr nks ;k vf/kd U;k;ky; Qhl vklatd ysoyksa dks vius dCts esa j[krk gS tks ,d nwljs ls dHkh vyx ugha fd;s x;s gSa ;k tks rRdky iz;ksx dk ugha gSA 11- rc dysDVj mls jn~n djus ds fy, O;fDr ds izLrqr djus ij /kujkf'k esa ,sls LVkEiksa ;k ysoyksa ds ewY; ds #i;s esa nl iSls dh dVkSrh djus ds ckn vkosnu ij ;fn og fu;e 226 ds [k.M ¼v½ esa of.kZr nLrkost ugha gS] rFkk dysDVj ds lek/kku esa ;g lkfcr djus ij fd os muds iz;ksx djus ds okLrfod vk'k; ls mlds }kjk Ø; fd;s x;s Fks] fd og mudk iwjk ewY; vnk dj fn;k Fkk] vkSj fd os frfFk] tc os bl izdkj ifjnÙk fd;s x;s Fks ;k i`"Bkafdr fd;s x;s Fks] ds iwoZorhZ 6 ekl dh vof/k ds vUrxZr bl izdkj Ø; fd;s x;s Fks ;k Nkfir U;k;ky; Qhl LVkEiksa ds ekeys esa bl izdkj Ø; fd;s x;s Fks] [kjkc gq, Fks ;k O;fDr fd;s x;s Fks] mls izfrnk; djsxk% ijUrq eq[; fu;U=d jktLo izkf/kdkj] fo'ks"k ekeyksa esa] rc izfrnk; dk vuqKkr dj ldsxk] tc vkosnu LVkEiksa ;k yscyksa ds Ø; dh frfFk ls ,d o"kZ ds vUrxZr ;k Nkfir U;k;ky; Qhl LVkEiksa ds ekeys dh frfFk tc LVkEi [kjkc gqvk Fkk ;k O;FkZ fd;k x;k Fkk] ls ,d o"kZ ds vUrxZr fd;k tkrk gSA fu;e 228 esa mYys[k fd;k x;k gS fd ^^eq[; fu;U=d jktLo izkf/kdkjh fo'ks"k dfBukbZ;ksa ds ekeys esa izfr #i;s nl iSls dh dVkSrh ds ckn fo;ksftr rFkk [kjkc gq, U;k;ky; Qhl vklatd yscyksa ds izfrnk; ;k izfrLFkkiu dks LohÑr dj ldsxk] ijUrq izfrnk; ds fy, vkosnu ,d o"kZ ds vUrxZr fd;k tk,A** 12- vr% blls ;g Li"V gksrk gS fd vij ftykf/kdkjh }kjk LVkEi vadu esa tks 10 izfr'kr dh dVkSrh dh xbZ gS og LVkEi fu;ekoyh esa fn;s x;s mijksDr fu;eksa ds vUrxZr fd;k tkuk n`f"Vxr gksrk gS tcfd fuxjkuhdÙkkZ dk izdj.k vuqi;qDr LVkEi ds lEcU/k esa gh ugha gS vkSj fuxjkuhdÙkkZ ds izdj.k ij ykxw gh ugha gksrk gSA 13- mijksDr foospu ls ;g Li"V gksrk gS fd vij ftykf/kdkjh ¼foÙk ,oa jktLo½] nsgjknwu dk fu.kZ;kns'k fnukad 29-04-2016 fof/kd :i ls =qfV;qDr gS vkSj vikLr gksus ;ksX; gSA vkns'k 14- fuxjkuh Lohdkj dh tkrh gSA dysDVj] LVkEi@vij ftykf/kdkjh ¼foÙk ,oa jktLo½] nsgjknwu dk fu.kZ;kns'k fnukad 29-04-2016 vikLr fd;k tkrk gSA U;k;ky; i=koyh lafpr gksA