27. [ Facts affecting duty to be set forth in the instrument. [Substituted by Act No. XII of 2011, dated 25th April, 2011.]
(1)The consideration, if any, the market value and all other facts affecting the charge-ability of any instrument with duty, or the amount of duty with which it is chargeable, shall be fully and truly set forth therein.(2)In the case of instruments relating to immoveable property chargeable with an ad valorem duty on the market value of the property, and not on the value set forth, the instrument shall fully and truly setforth the annual land revenue, the annual rental or gross assets, as the case may be, the local rates, municipal or other taxes, if any, to which such property is subject to and any other particulars which may be prescribed by rules made under this Act.(3)A registering officer appointed under section 6 of the Registration Act, Samvat 1977 or any other officer authorised in his behalf may inspect, take photographs and measurement of the property, which is the subject matter of such instrument, in order to satisfy that the provisions of this section have been complied within respect of such instruments.]
