Order of Special Tahsildar held non est and not enforceable.

The writ petition has been filed for the issue of a writ of mandamus directing the first respondent to hold an enquiry under Rule 6 and 7 of the Tamil Nadu Stamp (Prevention of Under Valuation of Instruments) Act with respect to the alleged deficit stamp duty.

2.In the affidavit filed in support of the writ petition it is stated that the petitioner purchased an extent of 1.13 acres of land in Survey No.82/1B and 318/1 at Rasipuram Village, Namakkal District for a sum of Rs.1,40,000/-. The sale deed was presented before the fourth respondent for registration on 23.11.1998. The document was not released on the ground that there was some deficit in the stamp duty paid. The matter was referred to the first respondent under Section 47-A(1) of the Indian Stamp Act. The fifth respondent issued a notice stating that the petitioner shall pay the deficit stamp duty of Rs.1,16,790, being 50% reduction under the Samadhan Scheme, which is not valid. The land is nanja land. The fifth respondent has arbitrarily valued the market value of the land. No notice had been served upon the petitioner as required under Rule 6 and 7 of the Rules. Hence the writ petition.

3.No counter has been filed by any of the respondents.

4."Rule 4 of the Tamil Nadu Stamp (Prevention of Under valuation of Instruments) Rules, 1968 reads as follows:

(1) On receipt of a reference under sub-section (1) of Section 47-A from a registering officer, the Collector shall issue a notice in Form I,

(a)to every person by whom , and

(b)to every person in whose favour the instrument has been executed, informing him of the receipt of the reference and asking him to submit to him his representations, if any, in writing to show that the market value of the property has been truly set forth in the instrument, and also to produce all evidence that he has in support of his representation, within 21 days from the date of service of the notice.

(2)The Collector may, if he thinks fit, record a statement from any person to whom a notice under sub-rule (1) has been issued.

(3)The Collector may for the purpose of his enquiry--

(a)call for any information or record from any public office, officer or authority under the Government or any local authority;

(b)examine and record statements from any member of the public, officer or authority under the Government or the local authority; and

(c)inspect the property after due notice to the parties concerned.

(4)After considering the representations, if any, received from the person to whom notice under sub-rule (1) has been issued, and after examining the records and evidence before him, the Collector shall pass an order in writing provisionally determining the market value of the properties and the duty payable. The basis on which the provisional market value was arrived at shall be clearly indicated in the order."

As per this Rule, the District Collector shall issue notice in Form I within a period of 21 days and call upon the parties to produce the evidence in support of their representation. If no representation is made, after the issue of notice, the procedure as laid down in Rule 6 has to be followed.

5.Rule 5 reads as follows:

"The Collector shall, as far as possible, have also regard to the following points in arriving, at the provisional market value,--

(a) In the case of lands--

(i)classification of the land as dry, manavari, wet and the like;

(ii)classification under various tarams in the settlement register and accounts;

(iii)the rate of revenue assessment for each classification;

(iv)other factors which influence the valuation of the land in question;

(v)points, if any, mentioned by the parties to the instrument or any other person which requires special consideration;

(vi)value of adjacent lands or lands in the vicinity;

(vii)average yield from the land, nearness to road and market, distance from village site, level of land, transport facilities, facilities available for irrigation such as tank, wells and pump sets;

(viii)the nature of crops raise