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RBJ- 2013 Page 451

Rajasthan Stamp Act, 1998-Section 51 - Market value of the land cannot be redetermined on the basis of random inspection of the property after nine months. In this case, after considering all the documents available on the file regarding value of the land, the market value of the land was determined Rs. Six Lakhs and document of the property was registered and returned to the non-applicant. After nine months on the basis of random inspection, the value of the property was redetermined to Rs. 7,59,855/-. On the basis of assumption it cannot be said that the construction on the plot of land was in existence at the time of registration. Revision dismissed.

RBJ(20) - 2013 Page 330

Rajasthan Stamp Act, 1998-Section 51 - Market value Market value of the property will be determined as per the nature of the property on the date of execution of document. Moreover, when as per inspection by Sub-Registrar at the time of execution of document, property was residential, stamp duty cannot be levied by treating property as commercial. In this case, Sub-Registrar-V registered the document by treating the property as residential and charged the stamp duty accordingly, Later on, after inspection of the property by another Sub Registrar i.e. VII, created the additional demand of stamp duty by treating the property partially as commercial and partially as residential. Whereas, the document of property was registered by treating the property as residential after inspection by the Sub-Registrar. Moreover, there was no basis for treating the property partially as commercial. When document of the property was registered after inpection of the property by the Sub Registrar as residential. Therefore, there is no justification for creating the additional demand of stamp duty by treating the property partially as commercial. Revision dismissed.

RBJ- 2012 Page 634

Rajasthan Stamp Act, 1998-Section 51 - Market value Market value of the property cannot be determined on the basis of intended future use of the property. In this case, facility basement was sold. The Sub-Registrar held that this property will be used for godown purposes, therefore, stamp duty was charged as per DLC rate which is applicable for semi-commerical property, the property was not used for godown purposes. Therefore, stamp duty cannot be charged on the basis of future use of the property.

Rajasthan Stamp Act, 1998-Section 51- D.L.C. rate is applicable which is prevalent on the date of execution of the document. In this case, stamp duty on the property sold was charged on the basis of D.L.C. rate prescribed, on the later date. Wheras D.L.0 rate which is prevalent on the date of execution of the document is relevant and not D.L.0 rate prescribed after the execution of the document. Revision dismissed.

RBJ(18) - 2011 Page 757

Rajasthan Stamp Act, 1998-Section 51- Market value Market value of the property will be determined as per nature of the property on the date of registration and not on the basis of future use of the property. In this case, at the time of registration of the property, nature of the property was residential. But after inspection, front portion of the property was assessed as commercial and back portion as residential. Whereas, on inspection by the Deputy Inspector General of Stamps, he found that property was used as residential. Therefore, stamp duty was rightly levied by treating the property as residential. Revision Dismissed.

RLW- 2005(2) - Page 211

Stamps Act, 1899, Sec. 47-A - Determination of market value - Residential plot in residential colony- Applied for registration of sale deed- Calculated stamp duty on commercial rate on the ground that plot is situated on highway and likely to be used for commercial purposes in future- Held - Market value is to be determined with reference to the date of execution- Mere possibility of use of property is not criteria for enhancing the market value from residential to commercial rates.

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