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Yashpal Singh (-)     01 October 2013

Calculation of stamp duty; either present rates or....

In a Specific Performance Case in Lower Court of Rajasthan against the Seller, The Court gave Judgment that since the amount of purchased land has completely paid to the Seller and the Seller had already delivered the Possession to the buyer - then the Sale Agreement done on Rs 100/- Stamp with insufficient stamp duty need not to be registered.


The Sell Deed Agreement was executed in Jan 2004, yet the insufficient Stamp Duty with subsequent penalty can be charged by the competent authority.


Later the respondent appealed against this Judgment in 2007. The Judgment therefore given against the appeal in Jan 2013 to impound the Sale Agreement and ordered the Lower Court to calculate the insufficient stamp duty by the competent authority (Collector Stamp).


During the year of Sell Agreement the Agriculture Land was Agriculture Land with Multiple Khatedari (8 Khatedar) ~ with was Joint & Saamlit Land, but equally Distributed off the records by fencing. Later one of the Khatedar had sold his part by selling plots by making residential scheme in 2006.


My question is that at what rate the Collector Stamp should calculate the Stamp Duty; either present rates or Rates existing on the date of Sell Deed?


We are afraid that there is lot of difference in rates between 2013 & 2004 whereas today the part of Khasra existing with a residential planning with no construction. The opposite party is giving presentation at the office of Collector Stamp for present condition of Land for highest charges and penalty, whereas the type of Land is the same as it was on the date of the Purchase.


The Agriculture Activities are going on the Sold/Disputed Land with Baaraani (Unirrigated Land) Kheti.


Currently I am Studying a Judgment State of U.P. v. Ambrish Tandon, (2012) 5 SCC 566.


Kindly, please have best opinion on it with more suitable Judgments.


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