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16. The counsel for Sh. Sanjay Grover referred to:

(i) V.N. Devadoss Vs. Chief Revenue Control Officer-cum-

Inspector 2009 XI AD (SC) 608 laying down that for power under Section 47-A to be invoked there must a reason to believe that the market value of the property has not been truly set out in the instrument and it is not a routine procedure to be followed in respect of each and every document of conveyance presented for registration; that without any evidence to show lack of bona fides of the parties to the document or fraudulent attempt to under value the subject of conveyance with a view to evade payment of proper stamp duty and cause loss to the revenue, power under Section 47-A cannot be exercised.