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1 - 10 of 22 (0.23 seconds)Section 39 in The Bombay Stamp Act, 1958 [Entire Act]
Section 32A in The Bombay Stamp Act, 1958 [Entire Act]
Section 31 in The Bombay Stamp Act, 1958 [Entire Act]
The Bombay Stamp Act, 1958
Section 53 in The Bombay Stamp Act, 1958 [Entire Act]
Nandadevi Dineshkumar Sharma vs Chief Controlling Revenue Authority ... on 20 June, 2006
12. The appellant has relied upon the judgment rendered in Special Civil
Application No. 18319/2007 dated 23/2/2010 as well as reported judgment
in the case of Nandadevi Dineshkumar Sharma v. Chief Controlling Revenue
Authority reported in 2006 [2] GLH 775. Both the judgments are though of
the Ld. Single Judge, specifically confirmed that the respondents have no
authority either to impound the document or to reopen the valuation only
upon the report of the auditor, under section 39 and that burden of proof to
determine the market value is upon the Stamp Duty Valuation Authority
and they have to justify fixation of higher market value. Therefore, in the
present case, once certificate under section 31 was issued by the
respondents, they should not be allowed to reopen their own valuation after
four years to say that valuation of the property is higher, relying only upon
the Auditor's report.