learned Single Judge
noted that unscrupulous plaintiffs appeared to be deliberately
undervaluing IPR suits leading to a situation where they were not only
choosing ... enactment of the CCA. The principles cannot be
stretched to justify undervaluation of IPR disputes and
payment of lower Court fee.
3
Court Fees
Code while alleging that the transactions in question were preferential
as also undervalued and fraudulent. In our view, in the scheme of the
Code ... giving preference at a relevant time. However, whether a
transaction is undervalued requires a different enquiry as per Sections
45 and 46 of the Code
some papers and created sale
deed dated 22.02.1997. However, due to undervaluation, its
registration was refused. When Kemparaju sought to interfere
with their peaceful possession ... Rupees Four Lakhs per acre. Therefore, sale deed was grossly
undervalued. But on ground of original deed remaining
unclaimed for more than 2 years
lower cost than the prevailing market price
and in that respect, for undervaluation, additional duty and
registration charges have duly been paid ... petitioners besides the fact that he had
booked the transaction as undervalued but with some amount of
delay while placing the matter before the Stamp
this Court challenging Exts.P6 and
P7 issued in proceedings alleging undervaluation leading to payment of
lower amount stamp duty and registration fees ... provisions of Rule 4(4) of the Kerala Stamp (Prevention of
Undervaluation of Instruments) Rules, 1968 (hereinafter referred to as
the Rules) and Rule
Commr.Of Customs (Import) Mumbai vs M/S Ganpati Overseas Thr. Its ... on 6 October
suit or appeal had exercised it by reason of
overvaluation or undervaluation, should not be
entertained by an appellate court, except as
provided ... jurisdiction to hear a suit or appeal but for
overvaluation or undervaluation, is not to be
treated as, what it would
Collector found the sale deed to be undervalued and
levied stamp duty on the basis of circle rate (whereas parties had mentioned
some lower amount ... technical considerations if it is
otherwise shown that the deed was undervalued and was deficiently
stamped. Who raises the issue regarding deficient stamp duty
arguments submitted on any
aspect apart from the above pleading on "undervaluation" has to be
necessarily discarded. While so, once it is shown ... sale deed (Ex.A2) was not undervalued and that the same was
executed at market rates, the sale in favour of respondent
arguments submitted on any
aspect apart from the above pleading on "undervaluation" has to be
necessarily discarded. While so, once it is shown ... sale deed (Ex.A2) was not undervalued and that the same was
executed at market rates, the sale in favour of respondent
