Judgment

Misra, J.-The short question raised is: whether the Collector while exercising powers under sub-Rule (a) of Rule 340-A of the U.P. Stamp Rules, 1942 framed under the Indian Stamp Act had the competence while fixing circle rates to enhance such rate by 20 per cent for the next year in question? The appellants, in other words, have challenged circular dated 29th November, 1991 which became effective from 1st December, 1991 under which the rate chargeable in Village Surajpur of revenue villages located in Tehsil Dadari area is fixed as under:

Prescribed Prescribed rate on rates on

Road per road (beyond sq. mt. 100 mts.)   per sq. mt.

1. Surajpur Residential 600.00 400.00 Plots

2. Surajpur Commercial 750.00 300.00 Area Plots