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_...._.__w_,__ "We are of the opinion that the view taken by the learned single Judge as well as by the Division Bench cannot be sustained and the same is set aside. The Collector shall determine what was the valuation of the instrument on the basis of the market value of the property at the date when the document was tendered by the respondent for registration, and the respondent shall pay the stamp duty charges and surcharges, if any, as assessed by the Collector as per the provisions of the Act."

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!,lcPi'< 9I'1'- 'i1c11 "qIqIe1 5T "qi1ct, cI'ct 2012 (2) 1443 31'itl 111 f 3T1 611119 316111 c"St Civil Appeal No. 735 of

2012 Order Dated 2O-01-2O12' ZT RT P Rii1ci 1t :- "INDIAN STAMP ACT, 1899, Section 47A and 33, Market Value of

Property-Nature of user is relatable to the date of purchase and it is relevant for the

calculation of stamp duty. Merely because the property is being used for commercial

purpose at the later point of time my not be a relevant criterion for assessing the value

for the purpose of stamp duty. The nature of user relatable to the date of purchase and it

is relevant for the purpose of calculation of stamp duty. Though the matter could have

been considered by the Appellate Authority in view of our reasoning that there was no

serious objection and in fact the said alternative remedy was not agitated seriously and

in view of the factual details based on which the High Court has quashed the order dated

27-092004 passed by the Addittional District Collector, we are not inclined to interfere at this juncture."

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