The court emphasized the importance of detailed reasoning and consideration of objections in the valuation of land, and the need for the Collector to provide a clear basis for treating land as residential or agricultural.

T. GEORGE JOSEPH, J.

This is a revision against the order of Collector Stamp/additional Collector (F & R) Mirzapur dated 28-1- 2003.

2. Heard the learned Counsel for the revisionist on the issue of admissiblity and gone through the order of the Collector carefully.

3. The learned Counsel for the revisionsit argued that the land in question was agricultural in nature at the time of the execution of the sale-deed and he has produced the copies of the Khasra and Khatauni and has pointed out that the seller had sought permission from the Collector under Section 157 of the U. P. Z. A. and L. R. Act which was required the land was un-questionably agricultural in nature.

4. The departmental Representative pointed out that the said document itself was accompanied by map which shows residential land all around the plot in question. Therefore it was proper to treat the sold plot in the residential category and the market value was calculated on that basis.

5. After going through the order, I find that it is very sketchy in nature. The order does not speak about the objections raised by the revisionst and how the Collector has considered those objections and how he has arrived at the conclusions mentioned in the order. The last paragraph of the discussions simply mentions that considering the objections and perusing the records it is proper that the matket value is decided at Rs. 79,75,170.

6. In fact the Collector Stamp is expected to apply his mind on the objections raised by the revisionst and examine those objections and come to conclusions on each issue and explain why he has arrived at the said market value. From the order it is difficult to make out the rate at which the residential land was to be assessd as per the circle rate notified by the Collector. The folowing questions have to be accurately discussed in the order :

(i) The present use of the land in question is a gricultural but presumably this land lies in between residential buildings. It has to be clearly mentioned whether on all the four boundaries of the plot there are residentail areas or residential buildings stand on only two sides of the plot sold?

(ii) Is there a special circle rate for agricultural land inside the city areas?

(iii) In which segment of the circle rate list the areas in which the sold plot lies?

(iv) What is the residential circle-rate of that area?

(v) What is agricultural circle rate of that area?

(vi) If one or two sides of the plot are not covered by residential use but are open and land used for agricultural puposes. The Collector Stamp should specify reasons why he considers this particular plot in the residential category. ?

7. On the basis of the above directions the case is remanded to the Collector Stamp for re-examination and fresh order detailing the logic of treating the plot in question as residential or otherwise. At the stage of deciding the admissibility of revision, the file is remanded and the revision is disposed of accordingly.

Revision disposed of.

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