MOHAMMAD RAFIQ, J. - (1.) Under challenge in this special appeal is the judgment dated 22-1-2007 passed by the learned single Judge whereby the writ petition filed by the appellant against the show cause notice issued by Collector (Stamps) in exercise of his powers under Section 47A of the Indian Stamp Act, 1899 read with Rule 66A of the Rajasthan Stamp Rules, 1955 was dismissed. The learned single Judge held that the writ petition cannot be directly entertained against a mere show cause notice particularly because it involves disputed questions of fact. While therefore dismissing the writ petition as not maintainable the learned single Judge directed the Collector (Stamps) to dispose of the matter as expeditiously as possible, preferably within 60 days.
(2.) Factual matrix of the case is that a lease deed was executed between the appellant company and one Shri Vishvendra Singh on 30th March, 1998 who leased out to the appellant company his immovable property situated at Bharatpur, inter alia, the premises known as 'Moti Mahal Place' together with land pertaining thereto measuring about 80 acres and other buildings, structures etc. The lease deed was presented before the Sub-Registrar, Bharatpur for its registration on 30th March, 1998 along with demand draft of Rs. 32.07 lacs being 10% of the market value towards stamp duty and another demand draft of Rs. 3,20,800/- towards the registration charges payable at the rate of 1% of the market value. The sub-Registrar required the appellant company to submit the Valuation Report of the leased property. The appellant company submitted such Valuation Report on 23-3-1998 which was prepared by a Government approved valuer evaluating the land at a sum of Rs. 242.90 lacs and building at Rs. 77.79 lacs, thus totaling to Rs. 320.69 lacs. The sub-Registrar then required the appellant company by letter dated 27-10-1998 to submit the plans of the land and building, which were duly submitted by the appellant along with its letter dated 2-11-1998. The sub-Registrar then again by letter dated 5-11-1998 required the appellant company to submit the blue print of the said site plan and that was also supplied by appellant vide letter dated 7-12-1998. He then conducted the site inspection of the property on 11-1-1999. It was thereafter that on 13-3-1999, the appellant company received a notice dated 10-3-1999 from the sub-Registrar purported to have been issued under Section 47D of the Indian Stamp Act, 1899 (for short 'the Act') informing that the valuation of the property in question declared as Rs. 3,20,70,000/- according to the material available with him was not acceptable and that the correct valuation of the property works out to Rs. 29,82,05,813/- on which a sum of Rs. 2,98,20.582/- was payable as stamp duty. It was directed that the appellant company may accordingly deposit the balance amount of Rs. 2,92,74,741/- in the office of the Sub-Registrar by 17-3-1999. failing which the matter would stand referred to the respondent No. 2 Collector (Stamps), Bharatpur and the appellant may appear before him on 22-3-1999.
(3.) It was thereafter that the appellant addressed a letter dated 18-3-1999 to the Collector (Stamps), Bharatpur stating that the notice issued by the sub-Registrar was arbitrary and that the notice did not disclose the basis for determination of the market value referred to therein. It was requested that the sub-Registrar be required to furnish complete information on the basis of which he arrived at the said valuation. The Collector (Stamps), Bharatpur then issued show cause notice to the appellant on 23-3-1999 under Section 47A (2) of the Indian Stamps Act read with Rule 66A of the Rajasthan Stamps Rules to the effect that the appellant by undeivaluing the property in the lease deed has attempted to evade the tax and accordingly the mailer has been referred to him and therefore the appellant should appear before him to give its version on next date of hearing fixed on 29-3-1999. Thereupon the appellant again by application dated 27-3-1999 requested the Collector (Stamps) to supply the material on the basis of which the indicated valuation was based. The Rajasthan State Legislature adopted Indian Stamp Act, 1899 by enacting Rajasthan Stamp Law (Adaptation) Act, 1952 (Act No. VII of 1952). It is against the backdrop of these facts that this writ petition was filed with the prayers aforesaid. Learned Single Judge after hearing the arguments advanced by learned counsel for the parties dismissed the writ petition by the impugned judgment. Hence the appeal.;