Honble MUKHERJI, C.J.–M/s. Bajaj Hindustan Ltd. transferred its factory and other properties situated in the District of Udaipur to M/s JK Udaipur Udhyog Ltd. in the year 1993. M/s JK Udaipur Udhyog the transferee Company submitted an application under section 31 of the Stamp Act before the Collector Stamps, Udaipur alongwith documents for adjudication of the stamp duty which might be payable for such transfer. The Collector Stamps on receipt of the application for adjudication made site inspection of the properties on 17.9.1993 and looking to the bulk magnitude of different properties he gave a notice dated 18.9.1993 to M/s JK Udaipur Ltd. to submit necessary information for determining the market value of the properties which were transferred under various deeds. M/s JK Udaipur Udhyog Ltd. instead of complying with the requirements of the notice dated 18.9.1993 went on requesting for adjournment of hearing from time to time and finally filed an application dated 3.1.1993 by which the adjudication proceedings were sought to be withdrawn. Therefore, three documents were presented for registration at the office of the Sub Registrar, Mavli on 1.12.1993 :–

1. Indenture of conveyance da

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