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Showing contexts for: V.N.DEVADOSS in Bala Ji Highrise Pvat Ltd Com Thr ... vs The State Of Madhya Pradesh on 28 June, 2017Matching Fragments
These petitions under Article 226/227 of the Constitution of India have been filed for setting aside the orders dated 05.12.2013 Annexure P-6 passed by the Collector of Stamps, Jabalpur and the orders dated 14.07.2015 Annexure P-8 passed in appeal by the Additional Commissioner, Jabalpur Division, Jabalpur in the context of judgment of the Supreme Court in the case of V.N.Devadoss Vs. Chief Revenue Control Officer-cum-Inspector and Others reported in (2009) 7 SCC 438.
While passing the impugned orders, the Collector of Stamps, Jabalpur has held that the market duty shall be payable on the guidelines prevailing on the date of registration of the documents and not on the basis of the sale certificate. The said finding has been confirmed by the Appellate Authority, however, this petition has been preferred. Learned counsel appearing on behalf of the petitioner placed reliance on the judgment passed by the Hon'ble Apex Court in the case of V.N.Devadoss (supra) wherein in paragraphs 13, 14, 15, 16 & 18, it has held as under:-
After having heard learned counsel appearing on behalf of both the parties and on perusal of the judgment of Hon'ble Apex Court, in case, the property has been purchased by issuing a sale certificate in winding up proceedings under the orders of the High Court of Calcutta, the stamp duty is payable on the basis of the sale certificate because there cannot be a possibility of undervaluation thereof.
In that view of the matter, in my considered opinion, the orders passed by the Collector of Stamps, Jabalpur and the Appellate Authority i.e., Additional Commissioner, Jabalpur Division, Jabalpur are contrary to law laid down by the Hon'ble Apex Court in the case of V.N.Devadoss (supra). Accordingly, the orders impugned dated 05.12.2013 Annexure P-6 and orders dated 14.07.2015 Annexure P-8 are hereby set-aside. It is directed that the documents produced by the petitioner be registered on the value of the sale certificate on payment of the stamp duty to such extent.