such
conveyance as set forth
therein does not exceed
Rs.50;
For Punjab
" 27. Facts affecting duty to be set forth in instrument ... chargeable with an ad valorem on the value of the property,
and not on the value set forth in the instrument, the instrument
shall fully
examination, he has reason to believe that the value or consideration has not been truly set forth in the instrument, he may determine the value ... satisfied that the market value or the consideration has been truly set forth in the instrument, subject to his making reference under Sub-section
believe that the value of the property or the consideration, as the case may be, has not been truly set forth in the instrument ... examination, he has reasons to believe that the value or consideration has not been truly set forth in the instrument, he may determine the value
guidelines, nor the Registrar has the power to determine the market
value of the property sold in order to assess the changeability of the
stamp ... satisfied that the market value
Civil Writ Petition No.8121 of 2008 4
or the consideration has been truly set forth in the
instrument, subject
believe that the value of
the property or consideration, as the case may
be, has not been truly set forth in the instrument ... reason to believe that
the value of the property or consideration reflected therein has not
been truly set forth in the instrument, he may register
been registered at
C.W.P. No. 15974 of 2007 -2-
lesser value, therefore, the stamp duty has been evaded.
It has been found ... lacs per acre. Since the true value of the land has not been set forth
in the sale deed, therefore, the petitioner has been called
Central Value Added Tax (CENVAT) on all excisable goods which are produced or manufactured in India and at the rates set forth in the first ... where the said duties of customs are chargeable by reference to their value, the value of such excisable goods notwithstanding anything contained in any other
value of the property of the petitioner was assessed at Rs. 5.75 lacs on 7.11.2005. There is wide disparity between the value assessed and reserve ... sale has not taken place and a concocted story has been put forth by the respondents-Corporation to show that the sale was held
M/S Coca Cola India Inc vs Assistant Commissioner Of Income Tax on 17 December
Munshi Ram vs State Of Punjab & Ors on 4 October, 2008
Bench: Chief Justice
