Stamps Act, 1899–Rajasthan Stamp Law (Adaption) Act, 1952–Demand note of deficient stamp duty of Rs. 1,07,580/–Alternative remedy–Not availed–However, plea that opportunity of hearing was not given before issuance of demand note and the land was purchased as agricultural land, thereafter it
was got converted for industrial purpose–Question of fact is involved–Matter deserves to be remanded back for re-adjudication in view of principle of natural justice.
