ORDER : 1. The State has preferred this belated appeal (delay of 61 days) against an order of the learned Single Judge who upheld the concurrent order of the Appellate Authority and the Rajasthan Tax Board, with respect to the correctness of the value of the land which was subjected to stamp duty. 2. The respondent purchased property (Plot No.332 40’x60’) Kothi Area, Hanumangarh. The plot was constructed upon and the sale deed was executed in respect of two portions, both of which were valued at Rs.3 lacs. 3. The Collector (Stamps), Hanumangarh, held that based upon an inspection of the site, carried out after the transaction, that the property was a temporary godown for liquor storage. The Collector’s determination was that the property has to be valued accordingly at Rs.6,91,500. The State preferred the revision before the Rajasthan Tax Board, which declined relief by its order dated 14.09.2011. The writ petition was preferred by the State-unsuccessfully as is evident from the impugned order. 4. Learned counsel for the State urged that the use of the premises howsoever temporarily, determines the basis for its market value. It was contended that the inspection carried out by the Collector was not disputed by the respondent. In these circumstances, true market value-based upon commercial use was as, is contained i.e. Rs.90 lacs. 5. We notice that the learned Single Judge declined relief after taking into account a Judgment of this Court in The State of Rajasthan vs. H.L. Gehlot Builders Pvt. Ltd. & Ors. S.B. Civil Writ Petition No.851/2014 where it was held that subsequent use- i.e. after the transaction, as commercial, would not be determinated if the premises were residential. The record in this case indicates that surrounding areas were residential as indeed the property in question is also designated to be residential. 6. Therefore, this Court finds no merit in the appeal which is accordingly dismissed.