Jantri, and all the powers concerning the
transfers in the entire District are vested in the Collector. The Jantri
contains the rates which are fixed ... price received by the
agriculturists as determined as per the Jantri rates. Thus, whatever may
be the price mentioned in the document of transfer
scientific valuation process. According to the petitioners the
Annual Statement of Rates/Jantri (ASR in short) of the year
2011 which is being taken ... rates. The Jantri in the State of Gujarat was last revised
in the year 2011 and hence the Jantri or Circle Rates used as
ready
Jantri
values after a period of 1 year. Therefore, in the year
1999 the Superintendent of stamp with reference to the
valuation of Jantri rates ... sanctioned
the said revised Jantri rates as it was that in this
manner the rates of Jantri have been given fact by the
State
After
examining the records Ld.CIT was of the view that Jantri rate was
available as on 01/04/1999 of the impugned agriculture land ... should have taken the basis of Jantri rate of Rs.220 per sq.mt. as on
01/04/1999 and the cost indexation benefit should
prevailing
Government jantri rate of Rs.7000/- per sq.meter Therefore, as per
the agreement the seller was under obligation to sell the property ... agreement, he cannot substitute the sale
price with the later jantri rate on the date of execution of sale deed
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, and all the powers concerning the
transfers in the entire District are vested in the Collector. The Jantri
contains the rates which are fixed ... price received by the
agriculturists as determined as per the Jantri rates. Thus, whatever may
be the price mentioned in the document of transfer
sale
consideration of Rs.19,99,120/-. However, as per the Jantri rates
for the area in question, the land would be valued ... ascertain the value on the basis of the Government fixed Jantri
rates. If the purchaser wished to dispute this valuation and
establish that sale consideration
basis of Jantri without any
notice to the purchaser. That though the document was presented for
registration in the year 2005, Jantri rates ... Jantri rates. Eventually, the Deputy Collector
assessed the market value at the rate of Rs.1400/- per sq. mtr. on
the basis of Jantri rates
since 60 years. Main reliance was placed on the
Government "jantri" rates published on 01.04.1999 and
01.04.2008 for the area in question ... rates published on 01.04.1999, the Government
had prescribed rate of Rs.4,500/- per sq. mtr. These
rates were, however, revised in the "jantri
