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BOARD OF REVENUE
Shri Rajesh Bahuguna, Member
Forechyun Ston Ltd. v. State of M.P.
Appeal No. 745/2019; against the order dated 20.2.2018 passed by the Additional Commissioner, Sagar Division, Sagar in Case No. 730/B-105/2017-18/Appeal; Decided on 16.6.2021
¼1½ LVkEi vfèkfu;e] 1899 && èkkjk 47d¼5½ && vfèkfu;e esa la'k¨èku d¢ i'pkr~ vihy dk pykus ;¨X; g¨uk && vfèkfu;e esa la'k¨èku d¢ iwoZ 10-8-2017 d¨ vkns'k ikfjr && vfèkfu;e esa la'k¨èku d¢ i'pkr~ 8-12-2017 d¨ vihy çLrqr && vla'k¨fèkr micaèk d¢ vèkhu xzg.k dh xà rFkk vafre :i ls xq.kkxq.k ij fofuf'pr dh xÃA 1980 jk fu 1 ¼mPp U;k-½ fufnZ"VA ¼iSjk 5
¼2½ LVkEi vfèkfu;e] 1899 && èkkjk 47d ¼5½ rFkk 40 ¼³½ ¼;Fkk la'k¨fèkr½ && f}rh; vihy && vihy çLrqr djus d¢ iwoZ 25 izfr'kr jde fuf{kIr djuk && f}rh; vihy esa ,slh jde fuf{kIr djuk vko';d ugÈ && n¨u¨a micaèk¨a vFkkZr~ èkkjk 47d ¼5½ ,oa 40 ¼³½ d¢ vèkhu] f}rh; vihy çLrqr djus ls iwoZ 25 izfr'kr jde fuf{kIr djus dk d¨Ã micaèk ugÈA ¼iSjk 5
¼3½ LVkEi ¼fy[kr¨a dk U;wu ewY;kadu fuokj.k½ fu;e] 1975 ¼e-ç-½ && fu- 3-d rFkk 3-[k && cktkj ewY; dk voèkkj.k && jkT; ljdkj ;k d¢Uæ ljdkj }kjk fu"ikfnr nLrkost && cktkj ewY; ogh g¨xk t¨ nLrkost esa mfYyf[kr gS && ogh Lohdkj fd;k tkuk g¨xk && dysDVj LVkEi ;k mi jftLVªkj }kjk cktkj ewY; dk voèkkj.k ugÈ fd;k tk ldrkA ¼iSjk 5
¼4½ LVkEi vfèkfu;e] 1899 && èkkjk 47d ¼2½ rFkk 47d ¼3½ && e-ç-LVkEi ¼fy[kr¨a dk U;wu ewY;kadu fuokj.k½ fu;e] 1975 && fu- 3-d rFkk 3-[k && cktkj ewY; dk voèkkj.k && nLrkost¨a esa d¨Ã ifjorZu ugÈ && fu;e 3-d rFkk 3-[k d¢ vuqlkj] nLrkost esa mfYyf[kr cktkj ewY; Lohdkj fd;k tkuk pkfg, && ek= laijh{kk fji¨VZ d¢ vkèkkj ij cktkj ewY; voèkkfjr ugÈ fd;k tk ldrk && dysDVj LVkEi }kjk cktkj ewY; dk voèkkj.k && 'kwU; ,oa vfèkdkfjrk jfgr vikLrA ¼iSjk 5
(1) Stamp Act, 1899 -- S. 47A (5) -- maintainability of appeal after amendment in Act -- order passed on 10.8.2017 prior to amendment in Act -- appeal filed on 8.12.2017 after amendment in Act -- entertained under unamended provisions and finally decided on merits. 1980 RN 1(HC) referred to. [Para 5
(2) Stamp Act, 1899 -- Ss. 47A(5) and 40 (e) (as amended) -- second appeal – deposit of 25% amount prior to filing appeal -- depositing such amount in second appeal not necessary -- under both provisions, i.e., section 47A(5) and 40(e), there is no such provision for depositing 25% amount prior to filing second appeal. [Paras 5
(3) Stamp (Prevention of Undervaluation of Instruments) Rules, 1975 (M. P.) -- Rr. 3-A and 3-B -- determination of market value -- document executed by State Government or Central Government -- market value will be same as mentioned in instruments -- same will be accepted -- market value cannot be determined by Collector of Stamps or Deputy Registrar himself. [Para 5
(4) Stamp Act, 1899 -- S. 47A (2) and 47A (3) -- M. P. Stamp (Prevention of Undervaluation of Instruments) Rules, 1975 -- Rr. 3-A and 3-B -- determination of market value -- no change in documents -- according to rules 3-A and 3-B, market value mentioned in instrument should be accepted -- market value cannot be determined merely on basis of audit report -- determination of market value by Collector of Stamps -- void and without jurisdiction -- set aside. [Para 5
vkns'k
1- ;g vihy vij vk;qä lkxj laÒkx lkxj d¢ çdj.k Øekad 730@ ch&105@2017&18@vihy esa ikfjr vkns'k fnukad 20-2-2018 d¢ fo#) Òkjrh; eqækad vfèkfu;e 1899 dh èkkjk&47¼5½ d¢ rgr is'k dh xà gSA
2- çdj.k dk laf{kIr fooj.k bl çdkj gS fd egkys[kkdkj ny }kjk [kfut foÒkx Nrjiqj ij vÒh fyf[kr fujh{k.k d¢ vuqlkj lh,th vkWfMV çfrosnu o"kZ 2012&13 dh dafMdk 7-6 24-2 esa vk{ksfir 5 çdj.k¨a esa eè; çns'k ikWY;w'ku c¨MZ }kjk dh xà mRiknu vuqefr d¢ vuqlkj [kfut dh vfèkd fudklh ls LVkai ,oa iath;u 'kqYd dh gkfu 1-39 dj¨M+ d¢ lacaèk esa egkfujh{kd iath;u ,oa vèkh{kd eqækad eè;çns'k Ò¨iky d¢ i= Øekad 451@vkWfMV@2014 Ò¨iky fnukad 12-11-2014 }kjk dysDVj d¢ laKku esa vkus ij i`Fkd&i`Fkd çdj.k dysDVj }kjk Òkjrh; eqækad vfèkfu;e dh èkkjk 47 d¢ ¼3½ d¢ varxZr çdj.k 'kh"kZ ch&105 esa ntZ djrs gq, dk;Zokgh çkjaÒ dh xÃA dysDVj vkWQ LVkEi }kjk vkWfMV vk{ksi d¨ lgh ekudj deh 'kqYd vk{ksfir fd;k tkuk mfpr ekurs gq, 'ks"k deh eqækad ,oa iath;u 'kqYd 1092105 #i, tek djus dk vkns'k ikfjr fd;k x;kA dysDVj vkWQ LVkEi d¢ vkns'k d¢ fo#) vihy vij vk;qä lkxj laÒkx lkxj d¢ le{k çLrqr dh xÃA vij vk;qä }kjk dysDVj vkWQ LVkEi d¢ vkns'k d¨ mfpr ,oa fofèklaxr ekurs gq, vihy xzkº; ;¨X; u ekudj fujLr dh xÃA vij vk;qä d¢ blh vkns'k d¢ fo#) ;g vihy bl U;k;ky; esa çLrqr dh xà gSA
3- vihykFkÊ vfÒÒk"kd }kjk fyf[kr rdZ çLrqr fd, x, t¨ çdj.k esa layXu gSaA fyf[kr rd¨Za dk voy¨du fd;k x;k ftuesa çeq[k rdZ ;g gS fd U;k;ky; dysDVj vkWfQl LVkai Nrjiqj }kjk mä çdj.k esa fnukad 31-8-2016 d¨ vkxkeh fnukad 15-9-2016 fu;r dh xà Fkh rFkk fnukad 15-9-2016 d¨ vukosnd@vihykFkÊ dh v¨j ls mud¢ çfrfufèk jkts'k xqIrk mifLFkr gq, Fks rFkk U;k;ky; dysDVj vkWQ LVkEi Nrjiqj }kjk mä fnukad d¨ tokc çLrqr gsrq vkxkeh fnukad 23-9-2016 fu;r dh xà Fkh] fnukad 23-9-2016 d¨ vukosnd@vihykFkÊ dh v¨j ls mud¢ çfrfufèk jkts'k xqIrk mifLFkr gq, Fks mä çdj.k d¨ vU; lk{; gsrq fnukad 5-10-2016 d¨ fu;r fd;k x;k] ysfdu fnukad 5-10-2016 d¨ mä çdj.k lquokà esa gh ugÈ fy;k x;k v©j uk gh mä fnukad d¨ d¨Ã vkns'k ikfjr fd;k x;k rFkk fnukad 5-10-2016 ls fnukad 9-8-2017 rd mä çdj.k esa d¨Ã Òh is'kh fu;r ugÈ dh xà rFkk bl varjky esa vukosnd@vihykFkÊ d¨ d¨Ã lwpuk fu;r fnukad gsrq çsf"kr ugÈ dh xà rFkk fnukad 10-8-2017 d¨ mä çdj.k esa uohu ihBklhu vfèkdkjh }kjk fcuk iwoZ vkns'k if=dkv¨a dk voy¨du fd, v©j iwoZ vkns'k if=dkv¨a d¢ ikyu esa dk;Zokgh fd, fnukad 10-8-2017 d¨ çdj.k esa fcuk i{kdkj¨a d¨ lqusa vky¨P; vkns'k ikfjr fd;k x;k t¨ fofèk fo#) g¨us ls fujLr ;¨X; gSA
orZeku çdj.k esa èkkjk 47 ¼,½ LVkai ,DV d¢ çkoèkku ykxw ugÈ g¨rs gSaA çdj.k esa fofèkor tkap Òh ugÈ gqà gSA èkkjk 47 ¼,½ d¢ vko';d rRo Òh orZeku çdj.k esa miyCèk ugÈ gSa bl èkkjk d¢ vèkhu uk r¨ çdj.k esa varj.k dk fcanq fookfnr gS v©j uk cktkjh ewY; dk fcanq mifLFkr g¨rk gSA ,slh fLFkfr esa èkkjk 47 ¼,½ d¢ vèkhu U;k;ky; dysDVj vkWQ LVkai Nrjiqj dk vkns'k fnukad 10-8-2017 vfèk[kkj jfgr g¨us ls fdlh Òh çdkj ls fLFkj ugÈ j[kk tk ldrk gSA
ikfjr vkns'k fnukad 10-8-2017 esa dysDVj vkWQ LVkQ Nrjiqj }kjk i;kZoj.k çnw"k.k c¨MZ dh lgefr i= esa ys[k 15]000 Äu ehVj [knku dh mRiknu {kerk ij vkWfMV }kjk LVkai M~;wVh gsrq jkW;YVh x.kuk dk fy;k x;k vkèkkj eè;çns'k 'kklu [kfut lkèku foÒkx Ò¨iky }kjk LVkai M~;wVh dh x.kuk gsrq i= Øekad ,Q 19&192@92@12@02 Ò¨iky] fnukad 15-3-1993 d¢ fcanq 3 esa fu;ekuqlkj funsZf'kr fd, tkus ls foijhr gS %& ^^u, mR[kuu iÍs %& u, mR[kuu iͨa d¢ çdj.k esa vkosnu i= dh dafMdk 3 ¼17½ ,oa ekbfuax Iyku esa nh xà mR[kuu dh ek=k vkadM+s esa t¨ Òh vfèkd g¨] d¢ vkèkkj ij laÒkfor v©lr okf"kZd jkW;YVh dh x.kuk LVkai vfèkfu;e dh lkj.kh&1&d d¢ vuqPNsn 35 d¢ vuqlkj d¢ çkoèkku¨a d¢ vuqlkj LVkai M~;wVh fuèkkZfjr dh tkosA^^ vr% mä fVIi.kh ls Li"V gS fd 'kklu ls LVkai M~;wVh dh x.kuk i;kZoj.k çnw"k.k fu;a=.k c¨MZ dh lEefr i= esa ys[k ek=k dh jkW;YVh ij fy, tkus gsrq funsZf'kr ugÈ fd;k gSA vr% vkWfMV }kjk i;kZoj.k çnw"k.k c¨MZ dh lEefr i= esa ys[k ek=k 15]000 Äu ehVj dh jkW;YVh ij LVkai M~;wVh gsrq dh xà x.kuk rFkk rnuqlkj U;k;ky; dysDVj vkWQ LVkai Nrjiqj }kjk ikfjr fd;k x;k vkns'k fnukad 10-8-2017 vkèkkjghu ,oa eupkgk g¨dj fLFkj j[ks tkus ;¨X; ugÈ gSA
çkjafÒd U;k;ky;¨a d¢ vfÒys[k¨
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