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1 - 8 of 8 (0.24 seconds)Article 18 in Constitution of India [Constitution]
Article 23 in Constitution of India [Constitution]
Section 5 in The Limitation Act, 1963 [Entire Act]
The Securitisation And Reconstruction Of Financial Assets And Enforcement Of Security Interest Act, 2002
Section 5 in The Indian Stamp Act, 1899 [Entire Act]
Avdhesh Tyagi & Another vs Commissioner Meerut Division & Others on 24 September, 2012
13. Next ground of appeal is to the effect that respondent no. 2 and
respondent no. 1 have incorrectly assessed that appellant was liable
to pay stamp duty in accordance with the circle rate applicable to the
property. Relying upon the judgement of Hon'ble Allahabad High
Court in case titled as Avdesh Tyagi & Anr. Vs. Commissioner
Meerut Division decided on 24.09.2012, Ld. Counsel for appellant
has contended that Sale Certificate granted by Recovery Officer is
covered by Article 18 of the Stamp Act and therefore, value on the
RCA DJ 28/2021 Ashok Kumar Dey v. Collector of Stamp, SDM Narela DOJ 08.06.2022 Page No. 5/10
face of the instrument is to be taken into consideration for the
assessment of liability and not as per the circle rate applicable to the
property, even if contention of the respondent that Article 23 would
apply is taken into consideration.
Anita Gupta vs Government Of National Capital ... on 30 November, 2021
Governor, Govt. of NCT 226(2016) DLT 1 and in Anita Gupta v.
Govt. NCT, 229(2016) DLT385, held that circle rates as made
applicable by the Delhi Stamp (Prevention of Under-Valuation of
Instruments) Rules, 2007 (w.e.f 18.07.2007) are only for raising a
presumption about the valuation/consideration and not binding. It
was further held that an opportunity has to be given to the concerned
parties to prove that the consideration as disclosed in the document,
even if below the circle rate was the genuine consideration.
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