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
said Rules, it reveals that Valuation Sub-Committees are
constituted to function under the Valuation Committee. The Valuation Sub-
Committee are constituted for each Revenue ... follows:
"Rule 3: Constitution of valuation sub-committee:
(1) The Valuation Committee may constitute
valuation sub-committee in each revenue district for
the purpose
judis
C.M.A. No. 2200 of 2021
The valuation guidelines prepared by the Revenue
Officials at the instance of the Board of Revenue were ... 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
petitioner in all exams, submitted that the double valuation guidelines of the 1st
respondent were applicable only to the University examinations of 2021-2022
batch ... valuation method adopted by the 3rd respondent could not be
faulted.
9. The core issue that arises for consideration is whether the valuation
guidelines issued
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
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
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
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
