Collector for working out the market value. As for guidelines valuation, which the Collector adopted for the Seaforth Estate, the Appellate Authority held that departmental ... known as guideline valuation by the registering officers are figures which are found set out in a register called 'valuation guideline register' prepared
effect of undervaluation
of the property. With reference to the valuation, guidelines prepared by the
revenue officials, the learned Judge held that the guidelines were ... learned Judge in
this respect held thus:
"10. .......The valuation guidelines prepared by the Revenue
Officials at the instance of the Board of Revenue
accepted that in the
valuation guidelines for the year 2013 there was no special
provision or guideline for valuation of development agreement on
revenue sharing ... guidelines for market valuation took into account the revenue
sharing. Though not set out in so many words in the valuation
guidelines
Madras High Court while dealing with the valuation guidelines held as under :
"These guidelines were avowedly intended merely to assist the Sub-Registrars ... Collector's finding must be verifiable by evidence. The valuation guidelines prepared by the Revenue officials at the instance of the Board of Revenue
consideration. It was held thus at page 143 :--
"The valuation guidelines prepared by the Revenue Officials at the instance of the Board of Revenue ... under a duty to make under Section 47-A. The valuation guidelines were not prepared on the basis of any open hearing of the parties
Madras
138) has held that to adopt figures prepared in the valuation guideline would
be dangerous because they offer no guarantee of the truth ... actual market value of property. The authorities cannot regard the
guideline valuation as the last word on the subject of market value. This
position
Madras 138, it is held as follows:-
"The valuation guidelines prepared by the Revenue Officials at the instance of the Board of Revenue were ... under a duty to make under Sec.47-A. The valuation guidelines were not prepared on the basis of any open hearing of the parties
Stamp Act, this Court held thus :
"The valuation guidelines prepared by the Revenue Officials at the instance of the Board of Revenue were avowedly ... under a duty to make under Section 47-A. The valuation guidelines were not prepared on the basis of any open hearing of the parties
been truly so set forth. In Madras then so called, Valuation Guidelines Register was prepared in 1968 as instructed by the Board of Revenue ... Collector's finding must be verifiable by evidence. The valuation guidelines prepared by the Revenue Officials at the instance of the Board of Revenue
Madras 138, relevant portion reads thus:-
"The valuation guidelines prepared by the Revenue Officials at the instance of the Board of Revenue were ... under a duty to make under Sec.47-A. The valuation guidelines were not prepared on the basis of any open hearing of the parties
