ORDER
L. Narasimha Reddy, J.
1. This revision is filed against the order, dated 23-12-1999, passed by the Chief Judge, City Civil Court, Hyderabad, in C.M.A.No.183 of 1998.
2. Respondents 1 and 2 purchased an extent of 73 square yards of land with a dilapidated house in a slum area in Chikkadapally. They presented the document for registration in the year 1998. It was their case that the agreement of sale was executed in 1989 and on account of the non-co-operation of the vendor, the registration could not take place immediately. The consideration for the transaction was shown as Rs.2,00,000/-. Respondents 1 and 2 paid the stamp duty and registration charges of Rs.27,280/-. The Sub-Registrar, Chikkadapally, raised an objection as to the valuation of the property and referred the matter under Section 47-A of the Indian Stamp Act, 1899, to the District Collector. Through his order, dated 21-05-1998, the District Collector, held that the value of the property arrived at Rs.8,000/- per square yard, together with structure therein comes to Rs.6,73,000/-, and that the stamp duty payable is Rs.91,175/-. Respondents 1 and 2 were directed to pay the deficit stamp duty and registration charges of Rs.63,895/-. Aggrieved thereby, respondents 1 and 2 filed the C.M.A. before the learned Chief Judge, City Civil Court, Hyderabad. The appeal was allowed.
3. Learned Government Pleader for Arbitration submits that the transaction has taken place in the year 1999 and the value of the property of comparable areas is Rs.8,000/- per square yard. It is contended that the lower Appellate Court did not state proper reasons to ignore the facts and figures furnished by the Collector in his order.
4. Learned counsel for respondents, on the other hand, submits that it is not in dispute that the area is low lying, not extended with any facilities of drainage, water supply etc. He submits that the value, which is applicable to properties abutting main road, which are large in extent, cannot be made applicable to those in the slum areas.
5. Respondents presented a sale deed for registration in relation to purchase of 73 square yards with a dilapidated house. The transaction was valued at Rs.2,00,000/-. Respondents specifically pleaded that the property is in a low lying slum area, does not have any approach road and is not extended with the facilities of drainage and water supply. The Sub-Registrar referred the matter to the Collector under Section 41-A of the Indian Stamp Act. The Collector proceeded to evaluate the property taking into account the book value for the area published in G.O.Ms.No.380, dated 16-08-1996. The same value cannot be applied to the areas abutting the main road and those in the slum areas. Such an unqualified assumption of the value of the property is not at all provided for under the Stamp Act, or the Rules made thereunder. The value of the property depends much on its location, the facilities extended to it, and its extent. It cannot be denied that a property may secure fairly a high price in view of strategic and important location, and another item of property in the same locality may not fetch the same price, on account of the lack of facilities and unhygienic surroundings etc. If the value of the property as notified by the Government is blindly applied, in a given case it may end up in the registration charges being equal to, or more than the actual consideration of the property. The Stamp Act provides for necessary enquiries to be caused to ascertain the value of the property for the purpose of fixation of stamp duty. The lower Appellate Court discussed the matter from the proper perspective. Hence, no interference is called for, with it.
6. The C.R.P. is accordingly dismissed. No costs.