- (1.) The hearing stems from three applications filed by three petitioners praying for revision of the orders dated 02,06.2000 passed by the Divisional Commissioner, Burdwan in Appeal Case Nos. 6/95, 7/95 & 8/95 which have been heard analogously for the sake of convenience and gravity as same questions of law and fact are involved.
(2.) The circumstances leading to the aforesaid revision are that the property comprised in holding No. 58 (57) Atwalnagar S.B. Garai Road, Asansol-1 belonged to one Surinder Kaur who let out distinct portion of the said premises to Nirmala Devi & Ram Baboo Bansal at a monthly rental of Rs. 1000/- & Rs, 300/- respectively inclusive of municipal taxes as she agreed to pay municipal taxes, and according to the agreement of tenancy, the tenants were entitled to make addition and alternation and to let out whole or part of the respective demise premises. Accordingly, Nirmala Devi & Ram Baboo Bansal made Addition & Alteration as also construction of other structure with their own cost and let out the portion of the premises to subtenants. Surinder Kaur divided the premises into three parts and sold out the distinct parts to the petitioners Sanjoy Bansal, Nirmala Devi & Ram Baboo Bansal at a consideration of Rs. 1,50,000/-, 3,50,000/- & 1,50,000/- respectively. After purchase of the property, the Collector, Burdwan issued a notice in Form VII calling for objection relating to determination of market value. After considering the objections submitted by the petitioners, the market value of the property was arbitrarily determined by the O.P. at Rs. 5,344,400, Rs. 6,48,800/- & Rs. 5,64,000/- respectively with a direction to the petitioners to deposit deficit stamp duty of Rs. 39,440/-, 29,880/- & 41,400/- respectively. The Divisional Commissioner, Burdwan disposed of the appeals by allowing 10% deductions as the property was tenanted and further assessed the deficit stamp duty without disclosing the material in support of his objective satisfaction.
(3.) Being aggrieved by and dissatisfied with the said orders, the petitioners have preferred the present revision.;