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DELHI HIGH COURT
D.N.PATEL, C.HARI SHANKAR
Govt. of NCT of Delhi Collectors of Stamps – Appellant
Versus
CTA Apparels Pvt. Ltd. – Respondent


Table of Content
1. overview of property transaction and legal proceedings. (Para 1 , 2)
2. arguments presented by both appellant and respondent. (Para 3 , 4)
3. evaluation of valuation principles and remand order. (Para 5 , 8 , 10)
4. court's analysis of valuation and circle rates. (Para 6)
5. final dismissal of appeal and order for fresh valuation. (Para 7 , 12)

JUDGMENT

D.N. Patel, Chief Justice (Oral)--This appeal has been preferred by the original respondent in W.P.(C) No. 3587/2018. The writ petition was preferred by the present respondent challenging an order passed by Collector of Stamps (hereinafter referred to as `Collector') dated 22nd July, 2017. The learned Single Judge allowed the writ petition and the order dated 22nd July, 2017 passed by the Collector as well as the order passed by the Additional District Judge dated 16th March, 2018 were quashed and set aside and the matter was remanded to the Collector for the determination of the value of the property in question for payment of stamp duty under the Indian Stamp Act, 1899 (hereinafter referred to as `the Act, 1899').

2. FACTUAL MATRIX

  • For the property in question ad measuring 1100 sq. yds. which situate at 66-A, Frie

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