- (1.) The petitioner has assailed the order dated 22.10.2018 passed by the Rajasthan Tax Board in Civil Revision No.487/2018 whereby the revision has been allowed and the order dated 16.04.2018 passed by the Collector (Stamps) has been set aside.
(2.) Brief facts which required to be noted for consideration of the case are that on 2.7.2003 an agreement was executed between the petitioner- M/s. Ajaymeru Housing Development Pvt. Ltd. Company engaged in housing with one Rajendra Prasad Yadav, respondent No.2 of the present petition. Firm purchased agriculture lands owned by him at Village Lavana, Tehsil Amer Distt. Jaipur ad-measuring 1,18,275 Sq. Yards. As per clause 2 therein the payment was to be paid by the petitioner within three years whereafter the respondent seller would allow the petitioner to make demarcation on the said land. Before completion of the three years period, respondent No.2 further sold the land by registered sale deed to one M/s. Vrindavandham Buildev (India) Pvt. Ltd.-respondent No.1 on 24.06.2006.
(3.) Petitioner thereafter filed a suit for specific performance and mandatory injunction for declaration of sale deed executed in favour of respondent No.1 as null and void before the civil Court on 29.03.2009. On 17.05.2013, respondents filed their reply and on 23.11.2013 trial Court framed in all 11 issues. On an application moved by respondent No.1 before the trial Court, the document agreement dated 4.4.2016 said to have been exhibited between the petitioner and respondent No.2 was deleted and was not allowed to be marked as an Exhibit vide order dated 04.06.2016. The petitioner preferred a writ petition before this Court bearing S.B.C.W.P.No.2607/2017 challenging the said order and the writ petition was allowed. The order dated 4.4.2016 was set aside with direction to the petitioner to submit an application before the Court below for removing the deficiency of stamp duty as contemplated under Sections 35, 36 and 37 of Rajasthan Stamp Act. The petitioner thereafter submitted an application accordingly and the trial Court sent the matter to the Collector, Stamps who vide his order dated 12.10.2017 held that the agreement is liable for stamp duty and assessed the market value and directed the petitioner to pay a sum of Rs.1,15,26,470/- towards stamp duty including surcharge and surcharge for conservation and propagation of cow. An application thereafter moved by the petitioner under Section 52, 52A of Rajasthan Stamp Act, 1989 alongwith Order 9 Rule 13 read with Section 151 CPC and 152-B of CPC alleging that the order was passed ex-parte and after hearing the petitioner the Collector, Stamps modified and corrected its earlier order vide its order dated 16.04.2018 and held that the petitioner is liable to deposit a sum of Rs.2,81,520/- as stamp duty in relation to the agreement. Accordingly, the petitioner deposited the said amount. Against the order of the Collector dated 16.4.2018, respondent No.1 filed a revision before the Rajasthan Tax Board, Ajmer alleging that the Collector has wrongfully reduced the stamp duty and the Rajasthan Tax Board vide impugned order dated 22.10.2018 allowed the revision and set aside the order restoring earlier order of Collector, Stamps dated 12.10.2017 holding the petitioner liable to pay a stamp duty as assessed earlier of Rs. 1,15,26,470/-. ;