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[10] As I part with the matter, I may make one more observation. The amendment in Section 50C was brought in to provide relief to the assessee in a situation in which the stamp duty valuation of a property has risen between the date of execution of agreement to sell and execution of sale deed, as is the norm rather than exception, but the real estate market is now traversing through a difficult phase and there can be situations in which there is a fall in the stamp duty valuation rates with the passage of time. Such a situation has actually arisen in many places in the country, such as in Gurgaon (http://www.hindustantimes.com/gurgaon /for-the-first-time-circle-rates-reduced-in-gurgaon/story-cjp6e72TeGS9H5jJIALAGP. html), New Delhi (http://www.delhismartcities.com/blogs/ high-circle-rates-causing- slump-realty-reduce-delhi-government/), and even in Dehradun (Uttarakhand) (http: