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
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
Stamp Act, 1899 , along with Rules, namely, Tamil
Nadu State (Prevention of Undervaluation of Instruments) Rules, 1968 and the
Registration Act, 1908 along with ... document. If there is no reason to believe that there is
undervaluation, then the instrument will have to be released. On the
contrary, if there
with the provisions of The Indian Stamp Act and The Prevention of Undervaluation of Instrument Rules.
3.1. With regard to the grounds raised ... correct, legal and well within the rules and regulations of Prevention of Undervaluation of Instrument Rules.
(ii) Section 47(A) of the Indian Stamp
Duty Act contemplates that in case it is found that properties are undervalued then it is open for the Collector (Stamps) to assess the correct ... that if it is found that the instrument has been undervalued then it is open for the registering authority to enquire into its correct market
Rule 9 of the Tamil Nadu Stamp (Prevention of undervaluation of Instruments) Rules, 1968, she had a right of appeal, under Section ... Rule 9 of the Tamil Nadu Stamp (Prevention of undervaluation of Instruments) Rules, 1968 within the time stipulated and without availing such remedy, the petitioner
Indian Stamp Act as well as the Tamil Nadu Stamp
(Prevention of undervaluation of Instruments) Rules, 1968 and therefore, the
proceedings with regard to undervaluation ... Indian Stamp Act as well as the Tamil Nadu Stamp (Prevention of
undervaluation of Instruments) Rules, 1968 and an order has been passed
determine the market value of any property and if such property is
undervalued in the view of the registering authority, the same ... satisfactory, an appeal is provided under the Tamil Nadu ( Prevention of
Undervaluation) Rules for the determination of market value in respect of
property covered
petitioner in the prescribed form under the Tamil Nadu Stamp (Prevention of Undervaluation of Instruments) Rules. As there was no representation on the petitioner ... which reads as follows:
"Section 47-A: Instruments of conveyance, etc., undervalued how to be dealt with: (1) If the registering officer appointed under
Indian Stamp Act as if the property has been undervalued and he has issued a notice under Rule 4 of the Tamil Nadu Stamp (Prevention ... bona fides of the parties to the document by attempting fraudulently to undervalue the subject of conveyance with a view to evade payment of proper
