Stamp Duty – Collector has inspected the site along with Patwari and presumed that since the size of the plot is 81 sq. yards, therefore, it is meant for commercial purposes and not residential – Determining the prevalent market value of the property, the Collector cannot adopt his own opinion by visiting the spot without considering any comparative material to support his opinion – Matter remanded back to the Collector. (2018-2) PUNJAB LAW REPORTER