said officer, has inadvertently admitted the documents for registration on the value set forth therein, instead of taking into account, the guideline value ... find out, prima facie, whether the market value set out in the instruments had been set forth correctly. The guidelines were not intended
believing, that the market value set forth in the instrument has not been truly so set forth. If this precondition of a reasonable belief ... find out, prima fade, whether the market value set out in the instruments had been set forth correctly. The guidelines were not intended
value. It has been pointed out that the
guideline value is only a tool to find out prima facie whether the market
value set forth ... find out prima facie whether the market
value set out in the instrument had been set forth correctly and were not
intended as a substitute
forth in the instruments and he had obviously accepted the market value set forth in the instruments and completed the registration without any doubt ... point of time hold that the executants had not truly set forth the market value of the property dealt under the instruments. So also
market value if they have a reasonable belief that the market value of the property has not been truly set forth in the document ... instant case, there was no material to doubt the market value as set forth in the instrument as the third respondent without entertaining any doubt
value in public auction, the department cannot disbelieve the transaction value of the property. The value set forth in the document is the bid value ... find out, prima facie, whether the market value set out in the instruments had been set forth correctly. The guidelines were not intended
assist them to ascertain prima facie whether the market value has been truly set forth in the instruments. The entries made therein regarding 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
set forth therein, which works out on a slab basis. Section 27 of the principal Act requires facts affecting duty to be set forth ... find out, prima facie, whether the market value set out in the instruments has been set forth correctly. The guidelines were not intended
property conveyed is land, buildings and machineries.
(ii) The value set forth in the instrument having been grossly under-valued, the second respondent kept ... find out prima facie, whether the market value set out in the instrument has been set forth correctly."
In view of the said decisions
Bottomery Bond (No. 16) for such amount or value as set forth in the release.
Article 61 of the Act reads as follows :-
61. Surrender ... Bottomery Bond (No. 15) for such amount or value as set forth is the release" Underlined portion makes it clear that the stamp value
