registration
authorities raised a demand for payment of additional stamp duty on the basis
of the guideline value of the property ... contemplated under
Section 47-A of the Stamp Act relating to demand and payment of additional
stamp duty is quite well known
affixing appropriate stamp duties under the provisions of the
Gujarat Stamp Act, 1958 (hereinafter referred to as 'the Stamp
Act '). The same ... provisions of the Stamp Act . The petitioners
responded to the notice and were heard by the Additional
Collector, Stamp Duty.
10. After considering the submissions
said area within which the said
additional stamp duty would be leviable. He contends that the stamp
duty is a tax and, therefore, the hardship ... present case, the
additional stamp duty was required to be paid along with the stamp
duty at the time of registration of the document, which
charged on the said instrument including the additional Stamp Duty under dispute.
The Stamp Duty about which there is no dispute between the parties ... property to include lease in order to levy Stamp Duty under the Stamp Act 1899. The additional duty is being imposed on the instruments presented
stamp duty, culminated in
respondent No.3 passing an order dated 03.12.2022 adjudicating
the stamp duty payable at ₹25 crores, and 10% additional cess /
stamp ... Thus,
respondent No.3 adjudicated the aggregate duty payable at ₹27.50
crores (stamp duty ₹25 crores plus Additional duty under Section
respondent in these writ appeals, challenging the demand of additional stamp duty on the document of sale executed by the Tamil Nadu Police Housing Corporation ... under Section 47-A of the Indian Stamp Act. The reason for demand of additional stamp duty was that market value of the property
other is the District Collector justified in
directing to pay additional stamp duty. Assessment of
stamp duty on the basis of market value ... petitioner therein conveying grounds on which the
respondent proposed to demand additional stamp duty and
give an opportunity to the petitioner therein to file
objections
determination
of the market value under the aforesaid Rules,
levy of additional stamp duty is arbitrary and
without following the procedure established by
law. Thus ... However, the Deputy Collector
passed an order dated 23.1.1995 and
demanded additional stamp duty of Rs.
7,71,400/. He further observed that
colony on 14 bighas 11 biswas of land the stamp authorities were claiming additional stamp duty of Rs. 1,20,285/- and in respect ... Acres of land the Stamp Authorities were claiming Rs. 71,10,900/- as additional stamp duty. The petitioner No. 3 without prejudice to its rights
open to the petitioner to get the documents on payment of additional stamp duty, as the stamp duty was to be charged under Schedule ... finality.
25 The stand of the State in principle is that additional stamp duty of Rs.7,53,116/- (Rupees seven lakhs fifty three thousand
