Sabhajeet Yadav and Bala Krishna Narayana, JJ. -

By this petition, petitioner has challenged the validity of the provisions of Uttar Pradesh Stamp (Valuation of Property) Rules, 1997 on the ground that under Rule 4 (1) and (2) of the said rules, the Collector of the District has been given unguided, uncanalised and uncontrolled power to determine minimum value of land, (Circle Rates) of immoveable property within the territorial limit of the District for charging Stamp Duty upon the instrument containing the transactions of conveyance and said rate of valuation of land can be revised by him within a period of two years from the date of fixation of earlier minimum rate suo motu or an application made to him within two years without any standard or principles, as such, Rule 4 (1) and (2) of said rules suffers from vice of excessive delegation. It is stated that 1997 Rules do not provide any guiding principle or standard and/or the materials to be taken into consideration by the Authority, to whom the power has been delegated under Rule 4 of the 1997 Rules, to determine minimum value (Circle Rate) of the immovable property of the area for the purpose of charging Stamp duty. The Governm

Click Here to Read the rest of this document