IN THE HIGH COURT OF JUDICATURE AT MADRAS
K.GOVINDARAJAN THILAKAVADI
M.V. Praveen Kumar – Appellant
Versus
Chief Revenue Controlling Officer-cum-Inspector General of Registration – Respondent
| Table of Content |
|---|
| 1. appellant contests high valuation; respondents justify via guidelines. (Para 4) |
| 2. payment of deficit duty under protest does not waive appeal rights. (Para 6) |
| 3. facts of land purchase and undervaluation proceedings under section 47a. (Para 7) |
| 4. lack of reasons, evidence, and notices violates procedure and natural justice. (Para 9) |
| 5. orders set aside; excess duty refunded. (Para 10) |
JUDGMENT :
K. GOVINDARAJAN THILAKAVADI, J.
The appeal is directed against the order dated 04.10.2016 passed in Pa.Mu.No.49226/NI/2015 on the file of the 1st respondent / The Chief Revenue Controlling Officer-cum- Inspector General of Registration.
2. The facts leading to the filing of this appeal are as follows:
2.1. The appellant purchased an extent of 5 acres and 87.5 cents of land through a registered sale deed bearing Document No. 6708 of 2015 dated 11.06.2015. In the sale document, the property value was declared as Rs.2,20,36,250/-, adopting a rate of Rs.37,50,000/- per acre, and the appellant paid stamp duty of Rs.15,42,550/- based on that value. Since the registering authority believed that the value mentioned in the document did not reflect the true market value, the document was r
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