JUDGMENT

1. By way of these writ petitions, petitioners have challenged various orders passed by the Collector (Stamps), Udaipur, on the Gift deed executed in favour of petitioners (Petitioner No.1 in SBCWP No.14058/2019).

2. For the sake of clarity, facts from Mr. Narendra Sharma Vs. State of Rajasthan (SBCWP No. 14058/2019) are taken into consideration.

3. Petitioner No.2-Bhagwati Lal executed a gift deed in favour of petitioner No.1-Narendra Sharma on 09.03.2016, whereby a land situated in village Bed was, Tehsil Badgaon, District Udaipur was conveyed to the petitioner No.1-Narendra Sharma.

4. At the time of registration, the Sub Registrar found that lesser stamp duty has been paid by the petitioner hence, he demanded payment of additional duty, which was readily paid by the petitioner and gift deed was registered on 09.03.2016 itself.

5. According to the petitioners, since the land covered by the Gift deed dated 09.03.2016 was not in accordance with the actual possession, i.e. instead of 0.1600 hectare, land admeasuring 0.2600 was indicated in the deed, a supplementary/rectification gift deed dated 23.09.2019 came to be executed, by which measurement of the land was corrected.

6. Acc