2026:CGHC:20791 V PADMAVATHI NAFR Date: 2026.05.30

12:08:22 +0530 HIGH COURT OF CHHATTISGARH AT BILASPUR WP227 No. 160 of 2018 Kumodi Enterprises Through Partner Amrutlal Bilthare, S/o Rajaram Bilthare, R/o Mangal Bhawan, 1/536, Kota, Bilaspur, Tehsil And District Raipur, Chhattisgarh., District : Raipur, Chhattisgarh ... Petitioner(s)

versus

1 - State Of Chhattisgarh Through Collector Of Stamp, Raipur, District Raipur, Chhattisgarh., District : Raipur, Chhattisgarh

2 - Kuber Grih Nirman Sahakari Samiti Maryadit, Through Vice President Bhakt Bhusan Chandravanshi, S/o Late G. L. Chandravanshi, R/o Rohinipuram, Raipur, Tehsil And District Raipur, Chhattisgarh., District : Raipur, Chhattisgarh

3 - Commissioner, Raipur Division, Raipur, Chhattisgarh., District : Raipur, Chhattisgarh

4 - Sub Registrar, Registration And Stamp Department, Raipur, District Raipur, Chhattisgarh., District : Raipur, Chhattisgarh ... Respondent(s)

(Cause title is taken from the CIS)

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For Petitioner : Shri Pawan Kesharwani, Advocate For Respondents/State : Ms Supriya Upasane, GA ------------------------------------------------------------------------------------------------------------------

Hon'ble Shri Justice Ravindra Kumar Agrawal

Order on Board

04.05.2026

1. Heard.

2. Present petition has been filed by the petitioner under Article 227 of the Constitution of India against the order dated 19.12.2017, passed by the Chhattisgarh Board of Revenue, Bilaspur in Revenue Appeal-A/14/R/B-105/06/2017, whereby the appeal filed by the petitioner has been dismissed.

3. Subject matter in brief, is that the petitioner purchased a land bearing Khasra No.83/35, area 0.186 hectares, and Khasra no.166/2, area 0.120 hectare, total area 0.306 hectares situated at village- Danganiya, Patwari Halka No.104, Tahsil and District-Raipur, from respondent-2 through sale deed dated 29.04.2016 showing the valuation of the subject land at Rs.1 Crore. Stamp duty of Rs.6,25,000/- was paid in the said sale deed. Out of the aforesaid two pieces of land, the land of Khasra No.83/35, area 0.186 hectare is situated in the Golchowk, to DD Nagar Main Road and the land of Khasra No.166/2 area 0.120 hectare is situated inside the road. At the time of registration of the deed, the sub-Registrar considered the said deed to be under valued and referred the matter to the Collector of Stamps, Raipur. A separate case bearing Case No.48/B-105/2015-16 was registered and notices have been issued to the parties. Collector of Stamps, Raipur passed its order on 18.07.2016 and assessed the value of the land as Rs.5,09,29,000/- and fixed the stamp duty payable to Rs.31,83,100/-, out of which stamp duty of Rs.6,25,000/- has been paid by the petitioner and directed the petitioner to pay the remaining stamp duty within 30 days of the order. Petitioner filed his appeal before the Commissioner, Raipur Division, Raipur, which was also dismissed vide order dated 24.01.2017, against which petitioner filed another appeal before the Chhattisgarh Board of Revenue, Biaspur, which has been decided by the order dated

19.12.2017, and the appeal filed by the petitioner has been dismissed.

Same is under challenge in the present writ petition.

4. Learned counsel for the petitioner would submit that the Collector of Stamps, Raipur has not followed the guidelines issued for determination of market value of the land for the year 2016-17. The petitioner has assessed the value of the subject property on the basis of the value proposed for determination of market value in the guideline with respect to the agricultural land situated in the urban area and accordingly, calculated the market value of the subject land. Both the lands are under the same transaction and both the lands cannot be separated for its valuation. However, the Collector of Stamps assessed the market value of both the lands separately. The subject land is barren lan