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TMI Blog2010 (7) TMI 1237X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent : None appeared. ORDER 1. Heard the learned counsel for the appellants. 2. Although the respondent has been duly served, none appeared therefor. 3. The short question in this case is whether Rule 59(B) of the Rajasthan Stamp Rules, 1955 (for short 'the Rules') is ultra vires Section 47A of the Rajasthan Stamp Act, 1899 (for short 'the Act'). 4. The High Court has held Rule 59(B) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs from the date of such recommendation ordered if the market value of the land in any area as extra ordinarily increased or decreased, the State Government may suo-motu or on a reference made by the Inspector General of Stamps re-determine by order the rates of the land in such areas on the basis of the recommendation made by a committee consisting of SSF (Revenue) as chairman and Inspector Gener ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et forth in the instrument, the registering officer has, while registering the instrument, reasons to believe that the market value of the property has not been truly set forth in the instrument, he may (either before or after registering) send it in original to the Collector for determination of the market value and to assess and charge the duty in conformity with such determination together with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... concile Rule 59(B) of the Rules with Section 47A of the Act by adopting the principle of harmonious construction. 8. Section 47A of the Act is a provision in the statute, whereas Rule 59(B) of the Rules is only a piece of delegated legislation. In our opinion, we can harmonise the two provisions quoted herein above by holding that the assessment determined under the Rules by the District Level Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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