Valuation made by the Court cannot be said to be not truly set forth, and there is any reason to disbelieve, otherwise, it will tentamount to exceeding the jurisdiction made under the law.

( 1 ) THIS writ petition is arising out of an order passed by the Collector of Calcutta on 31st August, 1999 making a valuation of the property to the tune of Rs. 18,47,200/ -. Such order was passed in respect of the Adj Case No. 14 (u/s. 47a) of 1999-2000. It is apparent that the property relates to a Trust Estate and valuation of the Trust Estate is made by the High Court itself. Such order making valuation by the Court dated 22nd June, 1998 is incorporated hereunder :"presentthe Hon'ble Mr. Justicem. H. S. Ansari,june 2, 1998. The petitioner herein are the plaintiff Nos. 1, 2 and 3 represented by their next friend and sebait defendant No. 3. The petitioners seek leave to execute the deed of conveyance in respect of the rear portion of the premises being 24 Bethune row, Calcutta trust estate for Rs. 6,84,375/- in favour of the tenants Nityananda Kundu and Nitya Hari Kundu. It is stated that the property in question is situated in the rear portion and is in occupation of several tenants. Each of them is paying small monthly rentals total of which comes to about Rs. 2123/- per month. In view of the same no outsider are inclined to purchase the property unless they are offered vacant possession which according to the petitioners is not possible. In the circumstances leave is granted to the petitioners to accept the offer of the tenants, Shri Nityananda Kundu and Shri Nitya Hari Kundu and to execute deed of conveyance in respect of the rear portion of 24 Bethune Row, Calcutta trust estate for the sum of Rs. 6,84,375/- and the sale proceeds be applied in terms of the objects of the Trust and in accordance with the provisions of the Trust Deed for the purpose of the seva puja of the Deities. The petitioners will be entitled to reimburse the costs of the application from out of the sale consideration. All parties will act on a xeroxed singed copy of this dictated order on the usual undertaking. "

( 2 ) IN spite of the same the Registrar refused to value the property on the basis of Court valuation. A writ petition was moved before this Court on the earlier occasion being W. P. No. 2120 (W) of 1998 whereunder the authority filed an affidavit affirmed on 27th October, 1998 stating thereunder as follows :"it is well known that in cases of granting permission in sale under the Trust Act, the Hon'ble Court takes various factors into consideration, before passing an order. Therefore, it is correct to say that Court decision permitting a Trust Estate to sale a Trust property for a particular consideration, must necessarily be accepted as a determination of market value of the property under the Stamp Rules. "

( 3 ) THEREFORE, it is an admitted position that the authority accepted the decision of the Court. In deciding the question a single Bench of this Court, by an order dated 23rd March, 1999 directed the Collector of Calcutta to adjudicate upon the question of valuation of the property after giving hearing to the petitioner and by passing a reasoned order thereon. It was made clear by the single Bench that it had not gone into the merits of the case. All the points taken by the petitioner and the respondents are kept open which are to be adjudicated upon by the Collector of Calcutta.

( 4 ) SURPRISINGLY the Collector of Calcutta only referred the order of the Court as passed by the single Bench in which direction was made for adjudication but made the value in its own way without giving any credence what soever in respect of the valuation as already made by this Court under an order dated 22nd June, 1998. It is also surpirsing that such valuation was made admittedly under S. 47a of the Indian Stamp Act, 1899 with its upto date amendment.

( 5 ) IT appears from the relevant portion of the S. 47a of the Indian Stamp Act, 1899 that whether the registering officer appointed under the Registration Act, of 1908, have, while registering any instrument of conveyance, exchage, gift, partition or settlement, reason to belive, th