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IN THE HIGH COURT OF JUDICATURE AT MADRAS
K.GOVINDARAJAN THILAKAVADI
Latif Estate Line India Limited – Appellant
Versus
Principal Secretary to Government, Revenue Department, Fort St. George, Chennai – Respondent
JUDGMENT :
K.GOVINDARAJAN THILAKAVADI, J.
This appeal is preferred against the orders passed Na.Ka.No.25078/N1/2017 dated 11.01.2025 on the file of the Chief Controlling Revenue Authority cum Inspector General of Registration, Chennai.
2. According to the appellant company, it has registered 12 sale deeds before the Office of Sub Registrar, Thiruporur, the 5th respondent herein, for registration of lands in S.Nos. 233/6, 238/5, 235/2, 233/1, 237/2, 235/11 situated at No.107/1 Sullerikadu Village, with stamp duty and registration value as per the guidelines notified at the time of registration. After the registration, the documents were assigned. While so, the 5th respondent, without any basis, authority, jurisdiction and reasons, referred the documents under Section 47A(1) of the Indian Stamps Act, 1899. In the corresponding year, the guideline value was revised to Rs.75,000/- per cent. Despite purchasing vacant land from the vendor based on this cent rate and presenting 12 sale deeds for registration across various survey numbers and dates, the 5th respondent incorrectly admitted the documents using square foot rate without visiting the land. It is further submitted that due to the i
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.
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.
(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 ....
Stamp authorities must follow Section 47A procedures, provide notice, record reasons, and substantiate undervaluation claims before enhancing property market value.
Stamp authorities must follow strict procedural safeguards, including notices, personal inspection, and evidence, before enhancing property market value under Section 47A.
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