Arun Tandon, J. - (1.) HEARD learned counsel for the parties. It is agreed between the parties that the present writ petition may be disposed of at this stage, without calling for any further affidavits, specifically in view of the order proposed to be passed today.
(2.) FROM the order of the Collector passed in Appeal under Section 56 -A of the Indian Stamp Act dated 11.02.2011, it is apparently clear that a finding of fact has been recorded that the land is meant for agricultural purpose and further that the land has not been declared non -agricultural in exercise of powers under Section 143 of the UPZA & LR Act, yet without disclosing any reasons the D.I.G. (Stamps) has observed that there is substance in the contention raised on behalf of the department. Therefore, the stamp duty be calculated at thrice the circle rate notified. This Court finds that absolutely no reasons have been recorded for the conclusion that the valuation of the property should be done at thrice the circle rate applicable in the area. The order of the Appellate Authority is not supported by cogent reasons for the conclusion drawn. The Hon'ble Supreme Court in the case of Raj Kumar Jha versus State of Bihar reported in : 2003 (11) SCC 519 has held that reasons are the heart beat of every conclusion and without the same it becomes lifeless. The said judgment has been followed by the Apex Court in its judgment in the case of State of Uttranchal Versus Sunil Kumar Negi reported in, 2008 (4) ALJ 226.
(3.) THE order impugned cannot be legally sustained and is hereby quashed. The appeal is restored to its original number. Let the appeal be decided by means of a reasoned speaking order, based on the material evidence on record, preferably within three months from the date a certified copy of this order is filed before the appellate authority.;