ORDER :- The State has challenged order dated 14-2-2003 (Annexure P/1) passed by the Board of Revenue, M. P. Gwalior in Revision Case No. 1338/five/2000 by which the Board of Revenue set side the order passed by the Collector of Stamps, Jabalpur in Case No. 196/B-105/95-96 dated 29-4-2000.

2. The facts of the case are that :-

(a) A sale deed dated 25-3-1996 was presented to the Sub-Registrar (Registration), Jabalpur by which a piece of land admeasuring 16650 square feet along with a house standing on it was transferred by Narendra Agrawal in favour of Smt. Dayalaxmi Sanghi for a consideration of Rs. 8000/-. Aforesaid, valuation was put on the basis of judgment and decree passed by the Civil Court in Case No. 19A/1993 dated 10-12-1993. The suit was decided between the parties by a compromise.

(b) The Registering Authority, Sub-Registrar, Jabalpur was not satisfied with the market value put in the sale deed for the purpose of payment of stamp duty and sent a proposal to the Collector of Stamps on 11-4-1996, proposing value of property at Rs. 8,79,000/-. The Collector of Stamps after satisfying itself with the proposal sent by the Sub-Registrar issued a show cause notice Annexure P/4 to

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