RITU BALA Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) HEARD learned counsel for the parties.

(2.) BY way of this writ petition, the petitioner has challenged the constitutional validity of Rule 58 of Rajasthan Stamp Rules, 2004 ( for short "the Rules of 2004"), which prescribes the procedure for assessment of market value of immovable property covered by an instrument for the purpose of levy of stamp duty.

(3.) THEREAFTER , the question with regard to the constitutional validity of Rule 58 of the Rules of 2004 also came up for consideration before this court in the matter of "Vijay Raj & Ors. v. State of Rajasthan & Ors." (D.B.C.Writ Petition No.3938/11), decided on 4.1.12, wherein a coordinate Bench of this court relying upon the decision of the Hon'ble Supreme Court in Satyam Properties' case (supra), held Rule 58 of the Rules of 2004 to be intra vires and constitutionally valid. This court observed :