BINDIA CHAWLA AND OTHERS Vs. STATE OF MADHYA PRADESH

JUDGEMENT

(1.) Learned counsel for the petitioners submits that the petitioners filed Case No.371/Appeal/14-15 before learned Additional Commissioner, Bhopal Division feeling aggrieved by order dated 29.01.2015 passed by learned Collector of Stamp whereby the said authority directed to pay Rs.8,59,800/- by holding that gift deed is not properly stamped.

(2.) Shri Shobhitaditya, learned counsel for the petitioners by taking this Court to the findings of learned Additional Commissioner urged that the said finding is based upon the relevant policy of 2013-14. The said authority has considered the location of land and the method of its assessment for the purpose of determining the stamp duty. The Additional Commissioner has given a specific finding which is based on relevant clause of the policy. The learned Board has interfered with this finding in a mechanical manner without considering the relevant clause of the policy and without assigning any justifiable reason. He interfered with the order of Additional Commissioner, which is liable to be interfered with.

(3.) Shri Pawar, learned P.L. supported the order of the Board. I have heard the parties at length and perused the record ....[Varnacular Text Omitted]...