Rajasthan Stamp Act, 1998–Sec. 51–Additional Stamp duty was determined in the reference on the ground that a dwelling unit was found on the plot–Stand of the petitioner that when he purchased the plot, it was an open plot, and on that basis the document was valued–First inspection was made after 4.5 months of purchase wherein the construction was found–But the extent of construction, it’s length and breadth was not considered–No consideration as regards to the fact that whether the construction was old or new–Petitioner placed the documents before the authorities as regards to construction over the plot but these were not examined–Impugned order set aside and matter remanded back for a proper enquiry.
