Rajasthan Stamp Act, 1998–Sec. 51–Reference–Allowed and the amount of Rs. 58,64,320/- was directed to be deposited as the deficit stamp duty–Collector has not attempted to determine the said valuation after holding any enquiry or recording any independent evidence by calling any document to conclude as to the land falls in which zone–He proceeded on the version of Sub-registrar only without recording his own satisfaction or finding–Impugned order deserves to be quashed and set aside–Directed to decide the reference with recording a specific findings.
