Rule 3-A of the M. P. Prevention of Undervaluation of Instruments Rules, 1975, is ultra vires the power granted by Section 75 of the Stamp Act and cannot stand together with Section 47-A thereof.

S. K. KULSHRESTHA, J.

( 1 ) THIS petition challenges the validity of R. 3-A of the M. P. Prevention of under Valuation of Instruments Rules, 1975 and the guidelines (Annexure- P/2) issued thereunder and the consequent order (Annexure-p/1) issued by the respondent No. 3.

( 2 ) A sale deed was executed in favour of the petitioners by Shri Sunder Lal Yadau and Balbhogi Yadav of Satna on 4-4-1994 for consideration of Rs. 1,75,000/-and was presented to Sub-Registrar, Satna, appointed under the Registration Act, for registration. The sub-Registrar, on finding that value of the property sought to be transferred under the instrument was below the average value laid down in the guidelines for the area in question, referred the document for determination of the value and the deficit stamp duty of Rs. 90,186/- and registration charges of Rs. 5,600/- were claimed on its valuation at Rs. 8,75,000/ -.

( 3 ) THE Stamp Act, 1899, was amended by M. P. Act No. 8 of 1975 with effect from 15-5-1975 and Section 47-A was inserted in the following form :-"47-A. Instruments under- valued how to be dealt with.- (1) If the registering officer appointing under the Registration Act, 1908 (No. 16 of 1908) while registering any instrument has reason to believe that the market value of the property which is the subject matter of such instrument, has not been truly set forth in the instrument, he may, after registering such instrument, refer thesame to the Collector for determination of market value of such property and the proper duty payable thereon. (2) On receipt of a reference under sub-section (1), the Collector shall, after giving the parties a reasonable opportunity of being heard and after holding an enquiry in such manner, as may be prescribed, determine the market value of the property which is the subject matter of such instrument and the duty as aforesaid. The difference, if any, in the amount of duty shall be payable by the person liable to pay the duty. (3) The Collector may suo motu, within five years from the date of registration of any instrument not already referred to him under sub- section (1), call for and examine the instrument for the purpose of satisfying himself as to the correctness of the market value of the property which is the subject matter of any such instrument and the duty payable thereon and if after such examination, he has reason to believe that the market value of such property has not been truly set forth in the instrument, he may determine the market value of such property and the duty as aforesaid in accordance with the procedure provided for in sub-section (2 ). The difference, if any, in the amount of duty, shall be payable by the person liable to pay the duty;provided that nothing in this sub-section shall apply to any instrument registered prior to the date of the commencement of the Indian Stamp (Madhya Pradesh Amendment) Act, 1975. " (4) Any person aggrieved by an order of the Collector under sub-section (2) or sub-section (3) may, in the prescribed manner, appeal against such order to the Commissioner who may either himself decide the appeal or transfer it to the Additional Commissioner of the Division. (5) Any person aggrieved by an order passed in appeal under sub-section (4) may in the prescribed manner appeal against such order to the Chief Controlling Revenue Authority, Madhya Pradesh. (6) Every first and second appeal shall be filed within thirty days from the date of the communication of the order against which the appeal is filed, along with a certified copy of the order to which objection is made and shall be presented and verified and in such manner as may be prescribed :provided that in computing the period aforesaid, the time requisite for obtaining a copy of the order appealed against shall be exclused. (7) The appellate authority shall follow such procedure as may be prescribed ;provided that no order shall be passed without affording opportunity of being heard to the appellant. (8) The order pas

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