HIGH COURT OF RAJASTHAN
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(1.)These six revisions involve identical questions. They were heard together and it will be convenient to dispose them of by a common order.
(2.)The facts giving rise to these revisions are identical and it would suffice here to mention the facts in State of Rajasthan v. M/s. Bikaner Hotels Private Limited, Bikaner and another (S. B. Civil Revision No.103 of 1984).
(3.)Non-petitioner No.2 Dr. Karni Singh executed a sale deed in favour of non-petitioner No.1 M/s Bikaner Hotels Private Limited, Bikaner on March 31, 1972 in respect of the land which was sold for the consideration mentioned therein and, thereafter, presented it for registry on March 31, 1972 before the Sub-Registrar, Bikaner. The Sub-Registrar, Bikaner submitted an application under S.47A of the Rajasthan Stamp Law (Adaptation) Act, 1952 (No.VII of 1952) (for short 'the Act') to the Collector, Bikaner stating that the consideration which has been mentioned in the sale deed has not been truly set forth in it and it has been mentioned less in order to save the stamp duty. It was further stated that the correct valuation or consideration may be determined and in conformity with that, an order for realisation of adequate stamp duty may be passed. The enquiry was held and the Additional Collector, Bikaner by his order dated December 31, 1982 determined the valuation on the basis of the market value of the land covered by various sale deeds and on that valuation, ordered for the payment of deficit stamp duty and penalty. It was directed that a note as required by S.42 of the Act may be made after deposit of the deficit stamp duty and penalty and in case, the required deposit is not made, the District Revenue Accountant be asked to realise it.
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