Basic Valuation Registers' maintained for the purpose
of detection of undervaluation and collection of proper stamp duty.
13.1) In Jawajee Nagnatham, the land owners ... purposes of ascertaining the
market value and determining whether there was any undervaluation of
the instrument for purposes of stamp duty, which is a revenue
application 104-107
made by IRP – allegations of
transactions being undervalued and
fraudulent
WHETHER LENDERS OF JAL COULD BE CATEGORISED AS
FINANCIAL CREDITORS ... Jaiprakash Associates Limited 6, the
holding company of JIL, as being preferential, undervalued and fraudulent, in
terms of Sections
order Vll Rule (11b)-Plaint
to be rejected where relief claimed undervalued-Duty of
Court to come to a finding that relief claimed is
undervalued ... lakhs and at Rs.500
for court fee-Whether suit undervalued for the purpose of
court fee.
Suits Valuation Act 1887/Rules Framed by Punjab
suit or appeal had exercised
8
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
submitted her reply on 13th Feb., 1993, contending that there was no undervaluation in the sale transaction in question and that the suit property ... come to the tentative or prima facie view that the property was undervalued and that it should incorporate in its show-cause notice the material
Rules 11-A and 12 of the Tamil Nadu Stamp (Prevention of Undervaluation of Instruments) Rules, 1968, with a consequential direction to pay the stamp ... Collector (Stamps), Cuddalore, second respondent herein, stating that the property has been undervalued. The second respondent, by an order, dated 30.11.2005, fixed the value
year ending December 31, 1930.
3,43,353 Add-Difference for the undervaluation
in stock at the end of 1930 (at
Market rate ... Less- Difference for the undervaluation
in stock at the end of 1929.
2,09,805 10,719 Less-Premium received by sale of
Government Bond
then existed provides an instrument of conveyance is undervalued to deal with such instrument of conveyance and reads:
47-A. Instrument of Conveyance ... existed prior to 1991 Amendment) - If undervalued, how to be dealt with (1) If the market value of any property which is the subject
fair market value of the property and that due to the undervaluation, tax is going to be evaded. In the present case, nothing ... resorted to only when there is significant undervaluation in the agreement of sale with a view to evade tax.
(ii) An order of compulsory purchase
Indian Stamp Act, 1899 reads thus:
"Instruments of conveyance etc., undervalued how to be dealt with. - (1) If the registering officer appointed under ... State Government framed the Rules called Tamil Nadu Stamp (Prevention of Undervaluation of Instruments) Rules,1968. Rules 4 and 5 of the Tamil Nadu Stamp
