( 1 ) ALL these four writ petitions can be conveniently disposed of by a common order, as the question raised is the same. The writ petitions are filed questioning the common order of the Court of Chief Judge, City Civil Court dated 22-7-2002 in C. M. A. Nos. 126, 127, 128 and 129 of 2000. The appeals were filed before the learned Chief Judge under sub-sections (4) and (5) of Section 47-A of the Indian Stamp Act, 1899 ("the Act" for brevity) and the learned Chief Judge, by the said order, while affirming the order passed by the 2nd respondent under Section 47-A (1) of the Act, dismissed the appeals preferred by the petitioners.

( 2 ) ALL the petitioners are brothers and are sons of one Sugnani. They purchased under four individual sale deeds residential property bearing municipal No. 3-5-1141/2 consisting of ground plus two floors with built up area of 873 sq. feet each with an undivided share of land admeasuring 149 sq yards each out of the total area of 596 sq yards. The sale deeds were executed on 30-10-1998. The documents were presented for registration showing the land value at Rs. 9,000/- per sq yard. The 3rd respondent before whom the sale deeds were presented for registration, on coming to the conclusion that the land value for the purpose of stamp duty is rs. 15,000/- per sq yard directed the petitioners to pay deficit stamp duty. The 3rd respondent subsequently referred the matter, under Section 47-A of the Act, to the 2nd respondent who is the Collector under Section 47-A of the Act for determination of proper market value of the property.

( 3 ) THE 2nd respondent, after issuing notice, by order dated 23-9-1999, determined the value of the land at Rs. 15,000/- per sq yard as per A. P. Stamp (Prevention of under valuation of Instruments) Rules, 1975 ("the rules" for brevity ). Aggrieved by the orders of the 2nd respondent, the petitioners preferred separate appeals before the 4th respondent who, by impugned judgment, dismissed the appeals.

( 4 ) INITIALLY, writ petition No. 4386 of 2003 came up for preliminary hearing before my learned brother Hon ble Sri Justice A. Gopal Reddy on 13-3-2003. While ordering rule nisi to the respondents, by order of even date in w. P. M. P. No. 5788 of 2003 His Lordship directed to release the sale deed to the petitioner in writ petition No. 4386 of 2003 if the entire stamp duty as determined under Section 47-A of the Act is paid by the petitioner therein. The other writ petitions came up before me subsequently and as the controversy is in a narrow compass, the learned Government Pleader for revenue was directed to get instructions in the matter. The learned government Pleader, after getting instructions, has filed two sketch plans showing where the property was situated and also produced the sale deeds based on which the value of the land was determined as Rs. 15,000/- per sq yard. The matter was heard at admission stage at length and is being disposed of at the admission stage itself with the consent of the parties.

( 5 ) BEFORE appreciating the submissions made by the learned counsel for the petitioners and the learned Government Pleader for Revenue it is necessary to briefly notice the gist of the order passed by the 2nd respondent as well as the 4th respondent.

( 6 ) BEFORE the 2nd respondent, petitioners submitted explanation after receipt of notice in form II as per rule 4 of the Rules. They justified the valuation at Rs. 9,000/- per sq yard contending that the market value of the land is Rs. 15,000/- per sq yard for the property situated on the main road which is in the commercial zone. The property is situated behind the main road in a lane at a distance of 100 ft which is residential area and, therefore, the same was valued at Rs. 9,000/- and that the prevailing rates are far below in the interior area when compared with rates of the lands situated on the main road. They also contended that before computerization of the Department of Registration and Stamps, t