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1 - 5 of 5 (0.21 seconds)M. Krishnan And 44 Others vs The District Collector, Erode ... on 6 November, 1997
10. The learned counsel appearing for the petitioner had relied on the decision of this Court in KRISHNAN M. Vs. THE DISTRICT COLLECTOR, ERODE DISTRICT (1998(III)CTC 366), wherein it has been held that the registering authority is a quasi judicial authority. It is the duty of the said authority to hold an enquiry to find out the correct valuation of the property sought to be registered. Such enquiry is to be completed before registering the instrument. The registering authority shall record reasons following the enquiry and to refer the instrument to the Collector for determining the market value, if so warranted. The reasons should be recorded by the registering officer for believing that such instrument does not reflect the true market value.
State Of Rajasthan & Ors vs M/S Khandaka Jain Jewellers on 16 November, 2007
12. Per contra, the learned counsel appearing for the respondents had submitted that the stamp duty is payable on the market value of the property, as on the date of the execution of the sale deed and not on the market value, as on the date of the agreement of sale, relying on the decision of the Supreme Court in STATE OF RAJASTHAN Vs. KHANDAKA JAIN JEWELLERS (2008 (1) CTC 60).
Article 226 in Constitution of India [Constitution]
Article 14 in Constitution of India [Constitution]
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