JUDGMENT

S. PANDA, J. — Since common questions are involved in both the writ petitions, they were heard together and are being dis¬posed of by this common judgment.

2. Challenge has been made in these writ petitions to the instructions dated 5.8.2008 and 20.8.2008 issued by the Inspector General of Registration, Orissa, Cuttack (in short “IGR”) regard¬ing fixation of market value of the land while the Sub-Registrar registering the documents for the purpose of transfer of proper¬ty, as without jurisdiction and inconsistent with the Indian Stamp Act and the Orissa Stamp Rules, 1952 (in short, “the Act and Rules”).

3. The petitioners for the purpose of registration of documents disclosed the valuation of the property before the Registering Authority to facilitate payment of proper stamp duty. The Registering Authority did not accept their documents on the ground that the valuation of the property as disclosed by the petitioner was at a lower rate than the fixed Bench Mark valua¬tion. Accordingly, it fixed the valuation at a higher rate. The petitioners challenged the fixation of Bench Mark Valuation as per the instructions issued by the IGR as arbitrary, contrary to the jurisdiction g