( 1 ) THIS bunch of 12 writ petitions is filed by the State Government assailing the order Annexure P/6 passed by the Board of Revenue dated 3-4-2002.

( 2 ) SALE deeds were presented by the purchasers for registration, the sale deeds are styled in the form of deed of assignment cum sale deed. Different sale deeds were executed each for a consideration of Rs. 4,16,667. 00, plot value was shown at Rs. 3,50,000. 00, structure value Rs. 66,667. 00. stamp duty paid was Rs. 32,620. 00. The sale deeds were registered by the Sub-Registrar (Registration), Jabalpur and transactions were recorded. Sub-Registrar opined that valuation of the land and building in the instrument is not proper and adequate and forwarded the same to the Collector of Stamps for determination of the market value of the property and the proper stamp duty payable thereon as per memo P/2 dated 29-6-1999. In the opinion of the Registering Officer each of the property ought to have been assessed at Rs. 38,77,000/- in accordance with the provision of Section 47-A of the Indian stamps Act. On receipt of the instrument the collector of Stamps called for the average index of the sale deeds, in response thereto