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J. B. PARDIWALA, R. MAHADEVAN
Chief Revenue Controlling Officer Cum Inspector General of Registration – Appellant
Versus
P. Babu – Respondent
ORDER
1. Leave granted.
2. These appeals are at the instance of the Chief Revenue Controlling Officer-cum-the-Inspector General of Registration and two other Revenue Officers, seeking to challenge the judgment and order passed by the High Court of Judicature at Madras dated 2-9-2015 in CMA Nos.973/2010 & 2534/2012 respectively by which the High Court allowed the civil miscellaneous appeals filed by the respondent – herein under Section 47-A(10) of the Indian Stamp Act, 1899 (for short, “the Stamp Act”) and thereby quashed and set aside the order passed by the Chief Revenue Controlling Officer-cum-the- Inspector General of Registration with respect to the stamp valuation.
3. The subject matter of this litigation is the valuation shown in the two Sale Deeds registered as DOC No.487/02 dated 5-9-2002 and 488/02 dated 2-9-2000 respectively.
4. The respondent – herein is the purchaser. He got the two sale deeds executed through the original owner of the property in question. The market value of the entire property covered in both the sale deeds is Rs.1,20,000/- and Rs.1,30,000/- respectively. It appears that the Joint Sub-Registrar, Tindivanam on receipt of the two registered sale deeds dec
(1) Registration of sale-deed – Under-valuation of sale-deeds – Determination of market value without Notice of hearing to parties is liable to be set aside.(2) Registration of sale-deed – It is not ....
The court ruled that valuation procedures under the Indian Stamp Act must follow due process and be supported by substantiated evidence; arbitrary enhancements without proper procedure are legally un....
The registering authority cannot re-evaluate paid stamp duty on agricultural land based on intended future use, reaffirming the original market value at the time of purchase.
The Collector must follow due process and provide notice before determining stamp duty; reliance on ex-parte inspections without evidence contravenes procedural laws.
Proper statutory procedure for assessing market value and stamp duty must be strictly adhered to, particularly regarding timely issuance of notices and opportunity for representation.
Procedural violations in administrative assessments of stamp duty undermine the legality of the outcome and necessitate remand for compliance with statutory requirements.
The provision mandating a 50% deposit for reference under Section 47-A of the Stamp Act was found unconstitutional as it violated the principle of equal protection under Article 14.
Market value determination must adhere to established guidelines and procedures, and unilateral fixation by authorities is invalid.
The necessity of conducting a spot inspection before determining stamp duty to ensure assessments are based on factual evidence rather than presumptions.
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