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BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
G.ILANGOVAN
R.Jospher Jain – Appellant
Versus
Chief Controlling Revenue Authority cum The Inspector General of Registration, Chennai – Respondent
JUDGMENT :
G. ILANGOVAN, J.
This civil miscellaneous appeal is preferred against the order passed by the first respondent namely the Chief Controlling Revenue Authority cum Inspector General of Registration, Chennai, dated 28.01.2022, confirming the order passed by the second respondent namely the Special Deputy Collector, (Stamps), Tirunelveli, dated 28.09.2017.
2.The facts in brief:
The issue arises in this way.
The appellant herein presented the sale deed in No.106/2017 before the Sub Registrar, Boothapandi, for Registration. During the course of the proceedings, it was found that there is a deficiency of Rs.11,89,859/- in stamp duty. So notice was issued to the appellant herein seeking objections. He filed the objections. Even though he appeared before the Enquiry Officer, no documents were produced to show the market value. So the Sub Registrar filed a Report showing the market value as mentioned in the guideline value. The Officer visited the place and made enquiry. On that basis, he assessed the market value as Rs.6,600/- per cent. He reassessed the stamp duty and directed the appellant herein to pay the deficit stamp duty of Rs.5,59,384/-. The total market value of the property
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 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....
(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 necessity of conducting a spot inspection before determining stamp duty to ensure assessments are based on factual evidence rather than presumptions.
The market value of a property should be assessed based on ground reality, and the proper procedure must be followed in determining the market value.
Point of Law : Stamp duty - Assessment - High Court was in error in observing that the fixation of value in the instant case was based on future development - what is necessary for the authority is t....
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