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1 - 10 of 15 (0.45 seconds)Section 39 in The Bombay Stamp Act, 1958 [Entire Act]
Section 32A in The Bombay Stamp Act, 1958 [Entire Act]
The Bombay Stamp Act, 1958
Section 31 in The Bombay Stamp Act, 1958 [Entire Act]
Article 14 in Constitution of India [Constitution]
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.