Stamp Act (2 of 1899) , S.47A, S.75— Chhattisgarh Stamp (Prevention of Undervaluation of Instruments) Rules (1975) , R.5— Chhattisgarh Preparation and Revision of Market Value Guidelines Rules (2000) , R.3, R.4— Sale deed - Determination of market value - Collector of Stamps proceeded to make its own enquiry and passed order that true market value of property would be Rs.41,78,100/- on which, stamp duty of Rs.4,12,590/- is payable - Collector not only took into consideration location of property, its distance from main road where it is situated but also rate determined in previous years - Board of Revenue, in appeal accepting market value of Rs.8,64,270 - Board of Revenue, without any basis, holding that guideline rates were not acceptable and passed order mechanically - Order passed by Board of Revenue, set aside. (Para 13 14)