Sandeep Mehta, J. - (1.) The instant bunch of writ petitions involves common questions of facts and law and is thus being decided together by this single Judgment.
(2.) The petitioner State of Rajasthan through Sub-Registrar (Registration & Stamps), Churu has approached this Court by way of these writ petitions filed under Article 226 of the Constitution of India for assailing identical judgments dated 25.05.2011 passed by the Rajasthan Tax Board, Ajmer in Revisions No.(2020/2007, 2021/2007 and 2022/2007) affirming the orders dated 26.07.2007 passed by the Collector (Stamps), Bikaner in three separate references.
(3.) Facts in brief are that private respondents herein purchased properties located opposite the Brahmcharya Ashram, Churu in the year 2005. The stamps for registration were presented in the office of the Sub-Registrar, Churu on 09.08.2005 and the same were returned after registration of the sale-deeds. During subsequent assessment made by audit party of the Accountant General, it came to light that the property in question is located in the prime commercial market area and thus, it was considered fit to get references made for determination of the stamp duty chargeable on the instruments as per market value of the property. The Sub-Registrar, Churu, acting on instructions received from the office of the Accountant General, issued notices to the parties under Section 54 of the Rajasthan Stamps Act requiring them to deposit the deficit stamp duty assessed by the auditor. However, despite service of notice, the parties to the sale-deed (respondents herein) failed to make payment of the deficit stamp duty whereupon, three separate references for each instrument were made to the Collector (Stamps), Bikaner who dismissed the same by separate orders dated 26.07.2007. Being aggrieved by the orders passed by the Collector (Stamps), the State Government preferred three separate revisions before the Tax Board, Ajmer which too, dismissed such revisions by separate orders dated 25.05.2011. These three sets of orders are assailed in these writ petitions.;