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
concerned officers shall take into account the
established principals of the valuation [Valuation Guidelines, if any] and
any other details that they may deem necessary ... area
(hereinafter called "annual statement of rates") [along with valuation
Guidelines;] as soon as they are made for the first time, and thereafter
Valuation guidelines) as mentioned in the Annual
Mohite 6/16
wp290-16withwp1737-16.odt
Statement of Rates, the guidelines about valuation ... Value) Rules, 1995.
The guidelines pertaining to valuation of bulk and are
also included in the valuation guidelines stipulated in
the market value sheet. Such
case
may be, determined in accordance with the above
statement and Valuation Guidelines issued from time to
Page 5 of 14
27th March 2019
::: Uploaded ... rates covered by sub-rules (1) to (5), as also the valuation guidelines
issued periodically. Should he find the market value stated in the
instrument
that,
"... the guideline value will only afford a
prima-facie base to ascertain the true or
correct market value. Guideline value is not
sacrosanct ... guideline
value alone is not a factor to determine the
value of the property and the authorities
cannot regard the guideline valuation as the
::: Uploaded
guidelines. These guidelines, therefore, completely took away the jurisdiction of the Sub-Registrar to reach any quasi-judicial decision with regard to the valuation ... actual market value of property. The authorities cannot regard the guideline valuation as the last word on the subject of market value. This position
done by SSPA &
Co. was on the basis of CCI Guidelines. The valuation report obtained by the
promoters of WIL from SSPA ... pricing guidelines prescribed by RBI for acquisition of shares by
non-residents from resident shareholders in accordance with the 'Guidelines for
Valuation of Equity
order of the learned Charity Commissioner as regards the determination of
valuation of the trust property ... case may be,
determined in accordance with the above statement and Valuation
Guidelines issued from time to time and if he finds the market
value
valuation report dated 30th November 2017 obtained by this
Court pursuant to an order dated 18th October 2016, which
valuation report sets out the market ... case may be, determined in accordance with the above
statement and Valuation Guidelines issued from time to
time and if he finds the market value
submit. However, the
Collector of Stamps had not mentioned under which valuation guideline
the value of the PTC component to be handed over ... that Bench that Guideline No.26 ought
to be applied in the computation of stamp duty.
23. Extracting Guideline No.26, the Learned Single Judge
