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IN THE HIGH COURT OF JUDICATURE AT MADRAS
K.GOVINDARAJAN THILAKAVADI
Manita Mardia – Appellant
Versus
Chief Controlling Revenue Authority and Inspector General of Registration – Respondent
| Table of Content |
|---|
| 1. parties' contentions on procedural rules and valuation. (Para 4) |
| 2. facts of land purchase and undervaluation proceedings. (Para 6 , 7) |
| 3. procedural violations invalidate valuation orders. (Para 9) |
| 4. orders set aside for lack of evidence and inspection. (Para 10) |
JUDGMENT :
K. GOVINDARAJAN THILAKAVADI, J.
The appeal is directed against the against the order dated 03.04.2024 passed in Na.Ka.No.15358/N1/2017 by the Chief Controlling Revenue Authority and Inspector General of Registration, Chennai.
2. The facts leading to the filing of this appeal are as follows:
2.1. The appellant purchased agricultural land measuring 39.20 cents in S.No.251/1 and 1 acre 23 cents in S.No.252, in all 1 acre 62.20 cents located in Vazhuvadhur Village, Thirukazhukundram Taluk, Kancheepuram District, through a sale deed dated 10.03.2016, registered as document No.1174 of 2016. The property was bought for Rs.6,48,800/-, calculated according to the guideline value of Rs.4,00,000/- per acre. Before registering the document, the Sub-Registrar verified the parent documents, patta, chitta, and other revenue records and confirmed that the guideline value matched the value mentioned in the sale deed
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.
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 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....
The central legal point established in the judgment is that the nature of land use at the time of purchase is crucial for stamp duty calculation, and the authorities cannot enhance market value witho....
The necessity of conducting a spot inspection before determining stamp duty to ensure assessments are based on factual evidence rather than presumptions.
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.
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