- (1.) THIS is a revision under Section 56 (1) of the Indian Stamp Act, against the order dated 24-10-1999 passed by the Dy. Collector, Koraon, Allahabad.
(2.) THE facts of the case in brief are that the sub-registrar sent a report that certain identified property as mentioned in the order is within the town area Koraon, and has been sold by U. P. F. C. In his order dated 24-10-99 the Dy. Collector has assessed the stamp duty on the basis of rate fixed by the Collector and the spot inspection was made by the naib-tahsildar. THE State Government, vide order dated 19-6-2000, has clearly mentioned that the rate at which para stated body including corporation does transaction of the property that should be accepted for the purpose of stamp duty and obviously it was not necessary to make out market value. Under the circumstances the order dated 24-10-99 passed by the Dy. Collector, in the light of guiding principle enunciated by the Government order issued on 19-6-2000, is not sustainable and deserves to be quashed. In the result, the revision is allowed and the impugned order dated 24-10-99 is hereby quashed. Revision allowed. .;