M/L 10 10.02.2025 Court No.14 PRADIP IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURISDICTION WPA 14639 of 2023 Santabrata Ghar Vs. The State of West Bengal & Ors. Mr. Uttiya Ray Ms. Anima Maiti … for the Petitioner. Mr. Amrit Panja Moullick … for the State. 1. The petitioner is aggrieved by the order of the Commissioner, Burdwan Division and the appellate authority dated 22nd May, 2023 under Section 47B of the Indian Stamp Act, 1899. The aforesaid consideration was allegedly in the light of the direction passed by this Court on 25th April, 2023 in WPA 20974 of 2022. The Court took note of the difference in the valuations arrived at for the back and the front portion of the same property and found the same to be excessive and without due cause. 2. The Court also took note of the fact that, the property being located in a busy commercial intersection of Burdwan, is not sufficient to justify the disparity in the valuation when the back portion of the property has been valued at Rs. 1.19 crore as recently as in 2020. The Commissioner assessed the market value of the front portion of the same property at Rs. 3,10,16,000/-. 3. The impugned order mentions about the depreciation that has been allowed in the structure of the ground floor and first floor maintaining the government norms. 2 4. To arrive at the said conclusion the authority did not take note of the market value of any property of the locality or nearby. The best piece of evidence with regard to the market value of the said property will be the deed in respect of the back portion of the self-same property which was registered in the year 2020. 5. The reports of the DIGR dated 15th May, 2023 and 18th May, 2023 discloses the reasons for difference in valuation between the front portion and the back portion. The norm of depreciation applied for ascertaining the market value is also mentioned in the report of the DIGR. 6. The property in question being the same, the difference in valuation of the front and the back portion appears to be shockingly disproportionate to each other. Had the petitioner purchased the entire property and registered the same by way of a single deed, the respondent authorities would not have got the opportunity to arrive at two different valuations for ascertaining the market value of the said property. 7. In the instant case, the subject property was purchased by the petitioner by way of two deeds of conveyance. The dates of purchase, however, are different. The front portion of the property, which is currently being assessed, was purchased in the year 2005 and the back portion of the property was purchased by the petitioner in the year 2007. 8. The manner in which the market value of a property is to be determined is mentioned in the West Bengal (Prevention of Undervaluation of Instruments) Rules, 2001. 9. The best piece of evidence is the deed executed in respect of similar nature and area of the property in the same locality or in a comparable locality. The appellate authority appears to have digressed itself and relied upon materials which are secondary for ascertaining the market value of the property. 3 10. The authority ought to have relied upon the deed in respect of the self-same property executed just two years after the property in respect of the subject writ petition. 11. In view of the above, the impugned order of the Commissioner, Burdwan Division dated 22nd May, 2023 is set aside. The Commissioner is directed to revisit the issue of valuation again, in accordance with the Indian Stamp Act, 1899 and the West Bengal (Prevention of Undervaluation of Instruments) Rules, 2001, mentioned hereinabove and in the light of the observations made by the Court in the order dated 25th April, 2023 in WPA 20974 of 2022. 12. Steps shall be taken in the matter at the earliest, but positively within a period of six weeks from the date of communication of this order. 13. Accordingly, the writ petition stands disposed of. 14. Urgent photostat certified copy of this order, if applied for, be supplied to the parties upon compliance of all the requisite formalities. (Amrita Sinha, J.)