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[Cites 0, Cited by 0] [Section 3(2)] [Section 3] [Entire Act]

State of Kerala - Subsection

Section 3(2)(i) in Kerala Finance Act, 2016

(i)an instrument transferring land including flat/apartment, chargeable with duty, shall fully and truly set forth the value of the flat/ apartment therein. For this purpose, the party executing the instrument shall furnish a valuation certificate of the flat/apartment conforming to the criteria approved by the Central Public Works Department tor determining value of flat/apartment, issued by a competent authority, to be authorised by the Government, by notification in the Official Gazette, to perform such functions as may be specified by Government in that behalf;