execution and includes a sub-contract,-
(a) where the amount or value set forth in Five hundred rupees
such contract does not exceed rupees
District Collector, Faridabad the
respondent did not truly set-forth the true value in the
instrument, therefore, order under section 47-A was passed
against ... intention
clearly by emphasizing the detail i.e. that value as set forth in
the instrument. Or else, the Legislature would have used the
terminology
instrument on which
duty is chargeable on the market value of
the property as set forth in such
instrument is less than even the minimum ... section (3) the
Collector finds the market value of the
property-
a) truly set forth and the document duly
stamped, he shall certify by
endorsement
reason to believe that the market value of the
property has not been truly set forth in the instrument,
he may determine the market value ... writing to show that the market value of the
property has been truly set forth in the instrument, and
also to produce all evidence that
have any reason to believe that the market value of the
property was not truly set forth in an instrument of transfer
executed pursuant ... intention of
the State Legislature, i.e., to accept ‘market value’ as set forth in an
instrument by which the immovable property was transferred
such instrument was
registered on the basis of the market value which was set forth in the
instrument or which was ascertained by the registering ... years immediately proceeding the date of execution of any
instrument setting forth such market value, or on the basis of any
court decision after hearing
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
Union Of India (Uoi) vs Shri Harbhajan Singh Dhillon on 21 October, 1971
Equivalent citations
market value without Notice of hearing to parties is liable to be
set aside. When the Registering Authority finds that the value set
forth ... find
out prima facie, whether the market value set out in the
instrument has been set forth correctly.
x x x x x
26. When
chargeable with
an ad valorem duty on the market value of the
property as set forth in the instrument, the
registering officer has, while registering ... instruments, reason to believe that the market
value of the property has not been truly set forth
in the instrument, he may either before
