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Merely because the property is being used for commercial purpose at the later point of time may not be a relevant criterion for assessing the value for the purpose of stmap duty. The nature of user is relatable to the date of purchase and it is relevant for the purpose of calculation of stmap dity.

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by the Division Bench cannot be sustained and the same is set aside. The Collector shall determine what was the valuation of the instrument on the basis of the market value of the property at the date when the document was tendered by the respondent for registration, and the respondent shall pay the stamp duty charges and surcharges, if any, as assessed by the Collector as per the provisions of the Act."

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