which are now referred as
annual statement of rates which is also properly known
as Jantri rates.
12. That it was this Gujarat Taxation Inquiry ... Page 17 of 81
C/WPPIL/2/2012 CAV JUDGEMNT
Rates (Jantri Rates) as applicable from 30/8/1999,
remained in operation till the year
Jantri rate was
available as on 01/04/1999 of the impugned agriculture land. Ld.AO
should have taken the basis of Jantri rate ... that the Jantri rate was prescribed only from 01-04-2006. This is factually
incorrect in so far as Jantri rate of land was available
deed, the terms and conditions with regard to sale consideration,
rate of Government jantri rate are described, which reads as follows:
"....For the purpose ... jantri rate of Rs.7,000/- per sq.meter as
agreed in the agreement of sale, and though new jantri rate
market value is to be determined
on the jantri rate as on date of
Page 5 of 57
Downloaded ... sale deed in the year 2015
as per the Jantri rates declared in the
year 2011 and passed an order directing the
petitioner
Jantri rates, its
utility and the purpose have been traced. In para 16 of the
decision, it was noticed that such Jantri rates are supposed ... Court
observed that the 'circle rates' (which in our State is referred to
as 'jantri rates') cannot be the sole basis
basis of Jantri without any
notice to the purchaser. That though the document was presented for
registration in the year 2005, Jantri rates ... rates. Eventually, the Deputy Collector
assessed the market value at the rate of Rs.1400/- per sq. mtr. on
the basis of Jantri rates
Government
had prescribed rate of Rs.4,500/- per sq. mtr. These
rates were, however, revised in the "jantri" rates
published ... award accepted the "jantri" rates published on
01.04.1999, discarding the "jantri" rates dated
01.04.2008 on the basis that any development after
jantri rates less than that.
3. The petitioner is the owner of the aforesaid
land. It appears that since jantri rates were
published ... rates of jantri for those lands are fixed
at Rs.438/- per sq. mtrs. He, therefore, submitted
that the jantri rates fixed for the land
included in the corrected
Jantri rate and therefore they made the
representation for correcting the Jantri rate and
at par with the rates ... sought similar Jantri rate which
was accepted by the Stamp Authority and as
requested, the authority to mention the Jantri
rate with regard to their
Their case was that jantri rate for
the adjacent village Variayav was Rs.2100 per sq. mtrs.
This jantri rate was adopted for compensating ... Variayav, jantri rate
prescribed by the Government was Rs.2100/ per sq. mtrs.
and in case of Segwasyadla, jantri rate prescribed by the
Government
