over-valuation or
under-valuation, should be dealt with under that section and not otherwise." ..... "The
words 'unless the over-valuation ... circumstances of the case. At this stage, in view of the amendment of valuation, the appeal could not lie before the District Judge and appeal
reassessment of tax by the Valuation Board under the provisions of
the West Bengal Central Valuation Board (Amendment) Act, 1994 (for
short the 1994 Amendment ... general
valuation of lands and buildings under the direction of the Valuation
Board.
Further noticing the effect of the 1994 Amendment Act to take
away
Kerala Court Fees and Suits Valuation Act, inserted
by the Kerala Court Fees and Suits Valuation
(Amendment) Act, 2003 the view expresses in the
office ... Schedule portion inserted by the Kerala
Court Fees and Suits Valuation (Amendment) Act,
2003. Section 52A provided for the court fee
payable on the memorandum
before it was amended by the Mysore Court-fees and Suits Valuation (Amendment) Act. 1969, (hereinafter referred to as the Court-fees Amendment Act ) read
Legislature was to make the amendment with effect from a particular
assessment year, then the assessment year from which amendment is
effective should have been ... those cases the issue of amendment
brought in by Finance Act, 2012 was not involved.
(d) The matter of valuation was referred
consideration-Stamp valuation Amendment
with effect from 1-4-2017-Statutory amendment is made to remove an undue
hardship-Amendment retrospective. [ S. 45 ]
The assessee ... said section - Whether amendment in section 56(2)(x)
pertaining to increase in tolerance band for variation between stamp duty
valuation and actual consideration from
that as per Rule 11UA as it stood prior to
amendment dated 24.05.2018, DCF valuation was required to be carried out by
a merchant banker ... next issue is that the AO held that prior to amendment dated
24.05.2018, DCF valuation must be done by merchant banker. We note that
Rule
Swati Atul Kadakia
(HC) the Court held that as regards, Stamp valuation, amendment
with effect from 1-4-2017. Statutory amendment is made to
remove
Clause (b) requires the valuation of the property is to be determined on the said valuation date, namely, the valuation date immediately preceding the date ... whichever valuation date is later and this valuation once adopted, such valuation is frozen or pegged down for all the years to come. The point
competent to decide the
amendment application and the amendment application need to
be allowed as the said amendment is just as necessary for
disposal ... where as per the Court
Fees Act and the Suits Valuation Act the
valuation of a suit even if for the relief of
recovery
