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IN THE HIGH COURT OF JUDICATURE AT MADRAS
K.GOVINDARAJAN THILAKAVADI
A. Mohamed Ismail – Appellant
Versus
Inspector General of Registration, Chennai – Respondent
| Table of Content |
|---|
| 1. appellants argue against property valuation (Para 3) |
| 2. respondents justify the fixed property valuation (Para 4) |
| 3. court's analysis of valuation process and evidence (Para 8 , 9) |
| 4. procedural errors in the valuation determination (Para 10 , 11) |
JUDGMENT :
K.GOVINDARAJAN THILAKAVADI, J.
The appeal is directed against the order of the 1st respondent / Inspector General of Registration, dated 15.07.2025 passed in Na.Ka.No.44160/IN/2024 confirming the order of the 2nd respondent / The Special Deputy Collector (Stamps), dated 27.09.2024 in Na.Ka.No.A3/3324/2023.
2. The facts leading to the filing of this appeal are as follows:
2.1. The appellants have purchased the property to an extent of 1023.30 sq. ft of undivided share of land along with built up are of 2062.09 sq. ft being an apartment situate at Dr. Banumathi Ramakrishnan Street, Bharani Colony, Saligramam, Chennai, comprised under S.No.213/1A1 (part) T.S. No. 6/1 Saligramam Village, vide sale deed dated 27.07.2023 and registered as Doc No. 6078/2023 with the office at the Sub Registrar, Virugambakkam. The sale consideration for the said purchase was Rs.82,04,000/-. The appellants are husband and wife. The Sub Regist
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....
Stamp authorities must provide reasons, notices, and follow procedural rules under Section 47A for market value determination; non-compliance renders orders invalid.
Stamp authorities must follow strict procedural safeguards, including notices, personal inspection, and evidence, before enhancing property market value under Section 47A.
Stamp authorities must follow Section 47A procedures, provide notice, record reasons, and substantiate undervaluation claims before enhancing property market value.
(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 authorities must adhere to proper procedural requirements in assessing the market value of a property, ensuring reasons for undervaluation are documented and not solely relying on guideline value....
Market value determination must adhere to established guidelines and procedures, and unilateral fixation by authorities is invalid.
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.
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