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(English Translation by Court)

10. It is also interesting to note that in respect of this very plot, a layout plan was already submitted by petitioner even before its purchase, before MVDA, and the said layout plan was sanctioned by it (MVDA) on 29.5.2007.

11. In the sale deed in question, all these facts were concealed by petitioner and seller. The parties to instrument are under statutory obligation to disclose all facts and circumstances, which may affect chargeability of any instrument with duty, or the amount of duty with which it is chargeable, fully and truly. Similarly, Section 27(2) requires that where instruments relates to immovable property, chargeable with ad valorem duty on the value of property, and not on the value set forth, the instrument shall, fully and truly, set forth the annual land revenue in the case of revenue paying land, the annual rental and gross assets, if any, in case of other immoveable property, the local rates municipal or other taxes, if any, to which such property may be subject, and any other particulars, which may be prescribed by rules made under the Act.