value determinable under Rule 3 of the West Bengal
Stamp (Prevention of Undervaluation of Instruments) Rules,
2001, should be treated to be the market value ... following observations :
"5. Experience showed that there was large-scale
undervaluation of the real value of the property in the sale
deeds
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
Repscrar, Biligi (fourth respondent), being of the opinion that documents were undervalued, kept them pending by assigning pending number and issued notices dated ... appellants informing that the sale deeds in their favour were undervalued and that the correct value
amended by Bihar Amendment Act. 1988) read with Bihar Stamp (Prevention of Undervaluation of Instrument) Rules, 1995, can refuse to register an instrument duly presented ... passed by a Civil Court of competent jurisdiction on the ground of undervaluation of the property which is the subject matter of the decree
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
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
aspect of the parties in purchasing the properties for the purpose of undervaluation or evasion of stamp duty. When the stamp duty paid ... General, the aspect of intention is not required for the purpose of undervaluation under Section 47A.
7.On the admitted facts and circumstances
