G. S. SANDHAWALIA, HARPREET KAUR JEEWAN
State of Punjab – Appellant
Versus
Ved Prakash – Respondent
| Table of Content |
|---|
| 1. verification and assessment of property valuation. (Para 2 , 3) |
| 2. arguments regarding the sustainability of the collector's order. (Para 4 , 5) |
| 3. court's evaluation of collector's procedural compliance. (Para 6 , 7 , 8) |
| 4. remand for a fresh decision under section 47-a. (Para 9) |
| 5. final order modifying the single judge's decision. (Para 10) |
JUDGMENT
Harpreet Kaur Jeewan, J. - CM-764-LPA-2019
Application has been filed for condonation of delay of 695 days in filing the appeal against the judgment dated 17.02.2017 of the learned Single Judge.
Notice of the same application was issued on 25.02.2019 but no reply has been filed by the respondent till now.
Keeping in view the facts mentioned in the application and in view of the supporting affidavit, sufficient cause has been made out to condone the delay. Resultantly, the present application is allowed and the delay of 695 days in filing the appeal is hereby condoned.
CM stands disposed of.
LPA-344-2019 (O&M)
Challenge in the present Letters Patent Appeal is to the order dated 17.02.2017 passed by the learned Single Judge in CWP-20848-2014, titled Ved Parkash v. State of Punjab and others, which has been disposed of in ter
The necessity of conducting a spot inspection before determining stamp duty to ensure assessments are based on factual evidence rather than presumptions.
Stamp authorities must provide reasons, notices, and follow procedural rules under Section 47A for market value determination; non-compliance renders orders invalid.
The Collector must follow due process and provide notice before determining stamp duty; reliance on ex-parte inspections without evidence contravenes procedural laws.
Point of Law : Person presenting the instrument is required to disclose the nature of economic activity, industrial development, if any, prevailing in the locality where the property is situated and ....
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 authority must provide a prima facie basis for suspecting undervaluation under Section 47A, and any revaluation must be justified and not arbitrary.
Login now and unlock free premium legal research
Login to SupremeToday AI and access free legal analysis, AI highlights, and smart tools.
Login
now!
India’s Legal research and Law Firm App, Download now!
Copyright © 2023 Vikas Info Solution Pvt Ltd. All Rights Reserved.