Learned Judge has not even examined the contents of the said registered sale deeds nor has he referred to its location, the value of the property as mentioned in the registered sale deeds, whether the land, which formed part of these registered sale deeds, was similar to the land of respondent Nos.1 to 3 herein etc. The Learned Judge, while referring to the basic value register wherein the price of land was fixed at Rs.190/- per square yard, has also not stated as to where the lands, referred to in the Basic Value Register, were situated; or the period during which the price of these lands was fixed at Rs.190/- per square yard. The Learned Judge merely accepted the valuation, adopted by respondent Nos.1 to 3 herein, in setting aside the order of the District registrar, even in the absence of adequate and sufficient evidence in this regard. The less said the better regarding the order of the District registrar. Except to state that he came to know that the value of the property was Rs.29,40,000/-per acre, the basis for such a conclusion, or for the value of the property being assessed at Rs.7,00,000/- per acre, is not discernable from the order of the District registrar.
