A. H. JOSHI, J.

( 1 ) THIS is a writ petition by a Co-operative Housing society. The challenge in the petition can be referred by quoting the prayer clause (i) thereof. "i) issue a writ of, writ order or direction in the nature of mandamus whereby quash and set aside the Ready Reckoner and the amendment thereto (Annexures-II and III respectively) in respect of the petitioners layout situated at Jaitala, Nagpur issued by the respondent No. 3 as being illegal and violative of Articles 14, 15 and 300a of the Constitution of india as well as the provisions of Bombay Stamp Act, 1958. "

( 2 ) THE grievance of the petitioner is that the Society has 122 members to whom one plot each has been allotted, out of which the sale deed of 64 plots has been executed in favour of the allottee members concerned. Sale deed in favour of remaining members is to be executed, however, due to the increased market value and stamp duty, as prescribed by the ready reckoner impugned, sale deed could not be executed.

( 3 ) ALL conveyances are to be governed by the Bombay Stamp Act, 1958 in entry No. 25 of Schedule-1, with reference to the conveyances as defined in section 2 (g) of Bombay Stamp Act, 1958. By the Maharashtra Act No. 16 of 1979, the duty is made payable on the market value of the property which is the subject matter of the Conveyances. Section 32-A, 32-B and 32-C have been enacted by the said amended Act No. 16/79 by which power has been invested with the Officer registering the instrument to deal with undervalued document and right of appeal and revision thereon by any aggrieved person. As the scheme of law exists, under section 32-A, the registering office (in the present case, respondent No. 5) has to refer the instrument to the Collector of the District for determination of true market value if he has reasons to believe that the true and correct market value of the property has not been set forth in the instrument. The collector is vested with the powers to determine the true market value upon following due procedure therein. Section 32-A also envisages suo motu power in the Collector to re-open the document for determination of duty if the duty already paid is considered to be insufficient within a period of two years from registration.

( 4 ) THE State has framed Rules in exercise of powers under section 70 of the bombay Stamp Act, titling as Bombay Stamp (Determination of True Market value and Property) Rules, 1981. Rules contemplate quasi-judicial inquiry by the collector under section 32-A.

( 5 ) IN this background, under purported direction of the respondents No. 2 and 3, the respondent No. 3 has fixed the rates of land to be treated as a market value for lands in Nagpur District. The sale deeds could not be executed because the respondent No. 1 has framed the Ready Reckoner prescribing therein that the stamp duty at ad valorem rate at the market value of the property as assessed and notified by the State Government in the Ready Reckoner is required to be paid. The prices have been fixed Ward wise in the Nagpur City and in respect of mouza and villages in other areas. The prices have been fixed as with reference to the age of the building, type of construction etc. The petitioner has placed on record copy of Ready Reckoner. The respondents No. 4 and 5 have been directed to act on the basis of the valuation referred to therein while examining the adequacy of stamp duty while registering any document irrespective of value or consideration that may have been passed or represented in the said Conveyances. The Ready Reckoner so issued had undergone change by letter issued by the respondent No. 3 on 24-7-1989 in relation to the norms of assessment of market value in relation to some of the properties.

( 6 ) ACCORDING to the petitioner, the power vested in the Collector under section 32 which is quasi-judicial in nature is circumvented which is otherwise a quasi judicial power vested in the Collector. The petition also contains the c