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These petitions under Article 226/227 of the Constitution of India have been filed for setting aside the orders dated 05.12.2013 Annexure P-6 passed by the Collector of Stamps, Jabalpur and the orders dated 14.07.2015 Annexure P-8 passed in appeal by the Additional Commissioner, Jabalpur Division, Jabalpur in the context of judgment of the Supreme Court in the case of V.N.Devadoss Vs. Chief Revenue Control Officer- cum-Inspector and Others reported in (2009) 7 SCC

438. While passing the impugned orders, the Collector of Stamps, Jabalpur has held that the market duty shall be payable on the guidelines prevailing on the date of registration of the documents and not on the basis of the sale certificate. The said finding has been confirmed by the Appellate Authority, however, this petition has been preferred.

Learned counsel appearing on behalf of the petitioner placed reliance on the judgment passed by the Hon'ble Apex Court in the case of V.N.Devadoss (supra) wherein in paragraphs 13, 14, 15, 16 & 18, it has held as under:-

"13. Sub-sections (1) and (3) of Section 47A clearly reveal the intention of the Legislature that there must be a reason to believe that the market value of the property which is the subject matter of the conveyance has not been truly set out in the instrument. It is not a routine procedure to be followed in respect of each and every document of conveyance presented for registration without any evidence to show lack of bona fides of the parties to the document by attempting fraudulently to under value the subject of conveyance with a view to evade payment of proper stamp duty and thereby cause loss to the revenue. Therefore, the basis for exercise of power under Section 47A of the Act is willful under valuation of the subject of transfer with fraudulent intention to evade payment of proper stamp duty.

In that view of the matter, in my considered opinion, the orders passed by the Collector of Stamps, Jabalpur and the Appellate Authority i.e., Additional Commissioner, Jabalpur Division, Jabalpur are contrary to law laid down by the Hon'ble Apex Court in the case of V.N.Devadoss (supra). Accordingly, the orders impugned dated 05.12.2013 Annexure P-6 and orders dated 14.07.2015 Annexure P-8 are hereby set-aside. It is directed that the documents produced by the petitioner be registered on the value of the sale certificate on payment of the stamp duty to such extent.