STATE OF RAJASTHAN Vs. SUKHDEO SINGH

JUDGEMENT

(1.) This is a revision application by the State against the order of the District Judge, Ganganagar, setting aside the order of the Collector, Ganganagar, imposing a penalty.

(2.) A deed of exchange of agricultural land was presented before the Registering Officer, Raisinghnagar, for registration. The value of the land was shown to be Rs. 6,000/ in it. The Registering Officer was of the opinion that the price had been under-valued. He accordingly submitted the document to the Collector, Ganganagar.

(3.) The Collector held an inquiry and came to the conclusion that the market value of the land was Rs. 8,896/-. He accordingly directed the executant to pay the deficit stamp duty of Rs. 108/- and also levied a penalty of Rs. 432/- equivalent to four times the deficit stamp duty. Aggrieved by this order of the Collector, the legal representatives of the deceased executant preferred an appeal under Section 47(A) Sub-clause (3) of the Rajasthan Stamp Law (Adaption) Act, 1952, to the District Judge, Ganganagar. He came to the finding that under Section 47 (A) the Collector had no power to levy any penalty. He accordingly set aside the order of the Collector levying the penalty of Rs. 432/-.