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 enhancements is justified.

JUDGMENT :

A.C. Behera, J.

This writ petition under Articles 226 and 227 of the Constitution of India, 1950 has been filed by the Petitioner praying for quashing the Annexure-3 (District Level Valuation Committee), Ganjam dated 27.01.2022 and Annexure-4 (Sub- Divisional Valuation Committee) dated 16.01.2024 on the ground that, the same are not in accordance with law.

2. I have already heard from the learned counsel for the Petitioner and the learned Standing Counsel for the Opposite Parties.

3. During the course of hearing, the learned counsel for the Petitioner 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 are liable to be quashed.

To which, the learned Standing Counsel objected contending that, Annexure-3 has been prepared by the members of the District Level Valuation Committee (DLVC), Ganjam as per law on the basis of the resolution of the Sub-Divisional Valuation Committee (SDVC) vide Annexure-4, for which, neither Annexure-3 nor Annexure-4 is liable to be quashed.

4. 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 1^st 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 professional agency to examine the procedure for fixation of market value guideline regarding proper value of the properties in any particular area or areas under such terms and conditions as considered proper for being taken into consideration by the Committee for such area/areas.

Rule 42 of