Rajasthan Stamps Act, 1998–Secs. 35 & 37–Transfer of Property Act, 1882 –Sec. 54–Direction to pay the stamp duty, surcharge, penalty and interest–Set aside by the Tax Board–Justification–Respondent entered into the possession of the land in pursuance of the sale agreemet–Sellers explicitly stated that no cultivation will be done by them and they gave the rights to the respondent to develop the land–Respondent was authorized to sell the land in parts to different individuals–Sale was complete–Further, the respondent cannot be allowed to state that he was foreign to the proceedings–Impugned order passed by the Tax Board is factually incorrect–Set aside and directed to recover the stamp duty evaded by the respondent alongwith interest.
