A.M.KHANWILKAR, J.K.MAHESHWARI
Ramprasad – Appellant
Versus
Central Valuation Board – Respondent
Khanwilkar, C. J. -- 1. This writ petition under Article 226 of the Constitution of India has been filed to question the validity of rule 3(2)(b) of the Madhya Pradesh Preparation and Revision of Market Value Guidelines Rules, 2000 (hereinafter referred to as “Rules of 2000”) as ultra vires section 47A of the Indian Stamp Act, 1899 (hereinafter referred to as “Act of 1899”) and other provisions of the Act of 1899 and Madhya Pradesh Prevention of Under Valuation of Instruments Rules, 1975 (hereinafter referred to as Rules of 1975”). It is prayed that the abovesaid Rule be struck down as ultra vires. It is further prayed that the Clauses in the market value guidelines for year 2013-14, 2014-15 and 2015-16, prescribing market value for the agricultural land in the State be also quashed and set aside as it impinges upon the discretion of the Registering Authorities.
2. Briefly stated, the petitioners claim to be Agriculturists and are engaged in occupation of Farming, which is their principal source of livelihood and income. They are the absolute owners and Bhumiswamis of land being Khasra No.125/2 admeasuring 3.885 hectares at Village Misrod, Tahsil Huzur, District Bhopal (peti
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