[2026:RJ-JP:497-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No.10292/2014 State of Rajasthan through Sub-Registrar Bhilwara. ----Petitioner Versus 1. Shri Dhanveer Bhandari S/o Shri Bheru Singh Bhandari, R/o 8, Ashok Nagar, Bhilwara. 2. Smt. Sarjeevni W/o Shri Nagjiram Khandelwal, R/o Purani Sham Ki Sabji Mandi, Bhilwara. 3. Shri Suryaprakash S/o Nagjiram Khandelwal, R/o Purani Sham Ki Sabji Mandi, Bhilwara. ----Respondents For Petitioner(s) : Mr.Rohit Tiwari, Asst. Government Counsel, Mr.Deepak Mittal, Adv. & Ms.Tanvisha Pant, Adv. For Respondent(s) : HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MRS. JUSTICE SANGEETA SHARMA Order 08/01/2026 1. The writ petition assails the order passed by the learned Rajasthan Tax Board, Ajmer dated 05.06.2013. 2. Learned counsel appearing for the petitioner vehemently argues and submits that the valuation assessed by the Sub- Registrar of the property as Rs.15,97,794/- was correct and there was no occasion to reduce the valuation by 1/3rd. 3. Learned counsel for the petitioner submits that the property was being used for commercial purposes and therefore, the assessment done by the Sub-Registrar treating it as commercial [2026:RJ-JP:497-DB] (2 of 3) [CW-10292/2014] was correct and the demand raised was also required to be maintained. 4. Learned counsel submits that the Collector (Stamps) has wrongfully reduced the said rates by 1/3rd. It is submitted that the inspection conducted was only from outside and so far as the assessment done earlier by the Sub-Registrar, therefore, was required to be maintained. 5. We have carefully gone through the order passed by the Rajasthan Tax Board. 6. It is apparent that the Rajasthan Tax Board has taken into consideration the factual aspects. It has been noticed by the Tax Board that there is only one shop constructed on the ground floor and the remaining rooms were being used for by the tenants. The property was also old constructed about sixty years ago and most of the properties were under the possession of the tenants who were using them as for residential purposes. The property situated at nearby area was also residential. In view thereto, the Collector has found that only part of the building is being used for the commercial purpose and therefore, reduced the valuation to Rs.10,65,196/- from Rs.15,97,794/- and assessed the demand of Rs.56,700/-. Based on such demand, the amount has been deposited giving the departmental reduction benefit @ 30%. The Tax Board has found that the order passed by the Collector (Stamps) does not warrant any interference. 7. In a writ petition, under Article 227 of the Constitution of India, this Court would not change and examine the factual aspects. If there is illegality committed and the law applicable to [2026:RJ-JP:497-DB] (3 of 3) [CW-10292/2014] particular facts has been violated, ofcourse this Court would interfere therewith. 8. In view thereto, we do not find any reason to interfere with the impugned order dated 05.06.2013 passed by the Tax Board. The writ petition is accordingly dismissed. 9. All pending misc. applications stand disposed of. (SANGEETA SHARMA), J (SANJEEV PRAKASH SHARMA), ACJ Himanshu Soni/7