IN THE HIGH COURT OF ORISSA AT CUTTACK
A.C. BEHERA, J.
Bhimasen Sahu - Petitioner
Versus
State of Odisha and others – Respondent
W.P.(C) No.21872 of 2025, W.P.(C) No.21874 of 2025, W.P.(C) No.21907 of 2025,
Decided On : 02-09-2025
| Table of Content |
|---|
| 1. challenge to district level valuation committee proceedings. (Para 1 , 2) |
| 2. arguments regarding the legality of the enhancement of valuation. (Para 4 , 5) |
| 3. analysis of statutory provisions under odisha stamp rules. (Para 6 , 7 , 8 , 9) |
| 4. legal principles regarding statutory procedures for valuation. (Para 10 , 11 , 12) |
| 5. writ jurisdiction for enforcing statutory duties. (Para 13 , 14) |
| 6. final decision allowing writ petitions and quashing annexure 3. (Para 15 , 16 , 17 , 18 , 19) |
judgment :
Behera, J.
1. Since, the proceedings in the meeting of the District Level Valuation Committee (DLVC), Ganjam at Chatrapur dated 27.01.2022 (Annexure-3) concerning the fixation of Bench Mark Valuation for the year 2024-2026 is under challenge in these three writ petitions, then all the above writ petitions are taken up together analogously for their final disposal through this common Judgment.
2. The Petitioners have filed these writ petitions praying for quashing the Annexure-3 (District Level Valuation Committee) on the ground that, the same is not in accordance with law.
3. I have already heard from the learned counsel for the Petitioners and the learned Additional Standing Counsel for the Opposite Parties.
4. During the course of hearing, the learned counsel for the Petitioners submitted that, when the District Level Valuation Committee (DLVC), Ganjam as per its resolution dated 27.01.2022 vide Annexure-3 has enhanced the Bench Mark Valuation of the immovable properties in different areas of Ganjam District under different Sub-Divisions and Tahasils to the exorbitant percentages much more than 100 per cent without application of the minds of the members of the DLVC, and without following the due procedures of law, the same is liable to be quashed.
To which, the learned Additional Standing Counsel objected contending that, Annexure-3 has been prepared by the members of the District Level Valuation Committee (DLVC), Ganjam as per law, for which, the same is not liable to be quashed.
5. Rule 37 of The Odisha Stamp Rules, 1952 provides about the constitution of District Level Committee and Sub-District (Tahasil Level) Valuation Committee and also about its Chairman and Members.
As per the said Rule 37 of The Odisha Stamp Rules, 1952, the Chairman of the District Level Valuation Committee (DLVC) is Collector. The Chairman-cum-Collector of the DLVC shall nominate two public persons, as the nominees and one of the nominees of the Chairman be preferably an expert valuer or an expert familiar with principles and practices of valuation of land, buildings and other immovable properties and the tenure of such nominated members shall be two years.
Rule 37 -A of the said Rules provides that, the District Valuation Committee may utilize the services of professional life chartered values for assisting in revision of market value guideline.
Rules 38 and 39 of The Odisha Stamp Rules, 1952 provide about functions to be performed by the District Valuation Committee and Sub-District Valuation Committee.
Rule 40 of The Odisha Stamp Rules, 1952 provides that, the market value guidelines prepared under the chapter shall be issued as soon as they are prepared and shall thereafter be revised biennially from the 1st April. But, in case, the Committee fails to revise the valuation, the Collector as Chairman would enhance the value by ten per cent (10%) of the value so fixed.
Rule 41 of The Odisha Stamp Rules, 1952 provides about the procedure for preparation of set of market value. As per Rule 41 , while working out the values of immovable properties, the respective Committee shall take into account the principle of valuation mentioned in clause (a) of Rule 39 and Appendix II and such other instructions issued by the Government and Inspector General of Registration from time to time.
Rule 41 -A of The Odisha Stamp Rules, 1952 provides that, notwithstanding contained anything in these rules under this chapter, the State Government may engage reputed pro
The District Level Valuation Committee lacks authority to enhance property valuation by percentage; only the Collector may do so under specific conditions, ensuring lawful compliance with statutory p....
The District Level Valuation Committee lacks authority to enhance property valuations by percentage; it may only fix benchmark values according to statutory provisions, thus quashing improper enhance....
Statutory authorities must adhere strictly to prescribed procedures; failure results in invalidity of their actions.
The District Level Valuation Committee lacks authority to enhance property valuation percentages as only the Collector can do so under the Odisha Stamp Rules, mandating compliance with statutory proc....
The District Level Valuation Committee lacks authority to enhance property valuation percentages; enhancements can only be made by the Collector as per statutory provisions.
The court established that statutory authorities must adhere to prescribed procedures when revising market values, and failure to do so violates principles of natural justice and the rule of law.
Market value determination must adhere to established guidelines and procedures, and unilateral fixation by authorities is invalid.
Guideline values for properties are not definitive market values but serve as prima facie rates, requiring reassessment by the designated sub-committee under the Indian Stamp Act and relevant rules.
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