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Page 1: taxboard.rajasthan.gov.in · 477 i')ci flT cPI 6fl4ç ti !'1"7 c1I'il t 74- i 1f1 3qI1ccl 4 llIc1 31Icik-1 -ll'1cP 9cI0.1 qR 1iic 13.05.2010 q t qlGlc f4 T T T FZrT ti tcrI fTtJT

rmr €, N11R

Ifr1 1lI-570/2012/4'1cI

lc11 311c'-i'il It

1ci 1-455 b'cI

6fr119

1. 'dcPk 7Rt -\Tq JCf) I—{c

2. 1e1 3Uc1'.-1 E. ?t 1cN t[ '31iRt -II'il'1

{clI Rt Ri1icpi I'3'1, cI', cp'

Ijc1 1c'q

r -iv'i) ft ........

31I

3tT—I -1 3TTI5 I 3B4T T. I

3BIT41 T. 2 (c1Ie1 ict ici

1iicp :14.03.2017

Piu1i

1. fI- 3ctc1 PId) cct (q), cpI (f

'IqIc.14" TT i1Ili) 1T 1cPI H. 305/2010 t LIIRc1 fu 1'i1cp

30.01.2012 zi I''7 tS4IcP 3-TfffRfE, 1998 (frt 3Th '34fPTT"

T 'ii I ii) ETIThT-65 T[ l -cj,c1 1 -i i TItIT)

2. \zctc1 T4I TZT ZU 1cPk 1 f[Q TT Fiicp 13.05.2010

36,48,00/— 5T L111 * 3'I 154C CPI t Z1[T T 1.ii I

Y.si1cP, cP.I 1T cciRiji tiicpiil m )i f TI 3'T

qcp T 4ct- i ftii * cii'i 'ThIT f inc1 iRci it 4ilf~Md

75,96,000/— 31Tt [-1T ZI5?t tT1T 13,520/— L1 I-1T if qfTr di

2,10,920/— c'i. * cc ( c cP), cp'i * Pi l*c,c1

R1i I CPcCt (icP), ct, c.I 1T 3Tt 3III I?iicp 30.01.2012 TT

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PII '.ii1icpi i*cc1 z

3. RHi'i 45 RCPI' 4 &i-Thiui * c1c Ri TIITI 3TW 'd'9-li 1

Ri'i 3-cT 'I'ilcl 3T1ThE4 Pft 3IT.*. 31li '3gRTdH MTQff

11 lq7 3TW4 . 2 0I 4 c'I

45T tt tf cpç 4

c'l'Iic1k.............................2.

Page 2: taxboard.rajasthan.gov.in · 477 i')ci flT cPI 6fl4ç ti !'1"7 c1I'il t 74- i 1f1 3qI1ccl 4 llIc1 31Icik-1 -ll'1cP 9cI0.1 qR 1iic 13.05.2010 q t qlGlc f4 T T T FZrT ti tcrI fTtJT

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Page 3: taxboard.rajasthan.gov.in · 477 i')ci flT cPI 6fl4ç ti !'1"7 c1I'il t 74- i 1f1 3qI1ccl 4 llIc1 31Icik-1 -ll'1cP 9cI0.1 qR 1iic 13.05.2010 q t qlGlc f4 T T T FZrT ti tcrI fTtJT

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26.05.2010 Tt fb.ii 'TZlJ ti )cPI frTuT # f~LY UI) 1ft1 !cPI'.

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Page 4: taxboard.rajasthan.gov.in · 477 i')ci flT cPI 6fl4ç ti !'1"7 c1I'il t 74- i 1f1 3qI1ccl 4 llIc1 31Icik-1 -ll'1cP 9cI0.1 qR 1iic 13.05.2010 q t qlGlc f4 T T T FZrT ti tcrI fTtJT

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"We are of the opinion that the view taken by the learned single Judge as

well as by the Division Bench cannot be sustained and the same is set

aside. The Collector shall determine what was the valuation of the

instrument on the basis of the market value of the property at the date

when the document was tendered by the respondent for registration,

and the respondent shall pay the stamp duty charges and surcharges, if any,

as assessed by the Collector as per the provisions of the Act."

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Page 5: taxboard.rajasthan.gov.in · 477 i')ci flT cPI 6fl4ç ti !'1"7 c1I'il t 74- i 1f1 3qI1ccl 4 llIc1 31Icik-1 -ll'1cP 9cI0.1 qR 1iic 13.05.2010 q t qlGlc f4 T T T FZrT ti tcrI fTtJT

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