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HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
MR. JUSTICE AVNEESH JHINGAN, MR. JUSTICE PRAMIL KUMAR MATHUR, JJ
Omaxe Ltd. Corporate Office – Appellant
Versus
State Of Rajasthan Through Principal Secretary, Revenue, Secretariat, Jaipur. – Respondent
Order :
AVNEESH JHINGAN, J.
1. This petition is filed seeking quashing of order dated 23.11.2017 passed by the Collector (Stamps) Alwar-I, Rajasthan (hereinafter referred to as ‘the Collector (Stamps)’.
2. The brief facts are that the petitioner company on 10.10.2011 entered into a development agreement with Praveen Buildcon Pvt. Ltd. and Krishna Kripa Buildcon Pvt. Ltd. As per the agreement, the parties had to jointly develop a township project and for consideration 50% share of the project was given to the petitioner. The market value of the property was initially assessed as Rs.16,71,75,968/- but spot inspection revealed that market value was Rs.39,71,16,218/-, accordingly stamp duty was charged and the document was registered on 18.10.2011. Notice under Section 51 of the Rajasthan Stamp Act, 1998 (for short ‘the Act’) was issued on 27.06.2014 for deposit of deficit stamp duty, surcharge, registration fee and penalty. The petitioner responded to the notice. The reference made to the Collector (Stamps) was accepted vide order dated 23.11.2017 but the value of the property as assessed was maintained. It was held that the stamp duty paid was less, thereby a demand of Rs.2,15,67,621/-
The court affirmed that a statutory remedy under the Rajasthan Stamp Act must be exhausted before seeking writ relief, emphasizing no violation of natural justice occurred.
Authorities must adhere to the initial deficiency notice and cannot impose additional charges without proper notice and justification.
Procedural non-compliance in property valuation hearings renders resulting orders invalid, necessitating fresh proceedings to ensure parties are duly notified and allowed to participate.
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