Shanti Bhushan (D) Thr. Lr. vs State Of U.P on 25 April, 2023
value of the
consideration of such conveyance
as set forth therein or market value
of the property which is the subject
of such conveyance, whichever ... that if the market
value of the immovable property is higher
than the value of the consideration as set
forth in the deed of conveyance