seen
that the petitioner has not obtained the guideline valuation from the
Registration department, soil certificate from the competent authority,
encumbrance certificate, legal opinion, clearance ... statement stated that the petitioner has not submitted the guideline
valuation certificate, market value certificate, soil certificate, the
certificate regarding any pending land acquisition proceedings
proceeded initially on the basis that the land in question had a Guideline Value of
Rs.7.32 lakhs per ground and hence the same ... actual market value of
property. The authorities cannot regard the guideline valuation as the last word
on the subject of market value. This position
State Of Karnataka vs Sri.M.H.Thangal on 25 April, 2023
KABC010055742022
IN THE
witness adopted the guidelines
issued by the Department of Registration and
Stamps for the year 2011. So, as per that
guidelines, ground floor of that ... adopted the guidelines issued
by the Department of Registration and stamps
for the year 2005, as per that guidelines,
valuation of the ground floor
provisions of Income Tax Act .
6.2.4 He was shown the 'guidelines for valuation of the
properties', Ex.PW66/DA by ld.defence ... been done by
the valuer as detailed in his valuation report. In the guidelines put
to this witness
valuation.
The Customs Act which is a composite Act provides for valuation as well as
procedure to be adopted in case of under valuation ... transaction
value Section 14 of the Customs Act provides guidelines how the valuation of
the goods to be assessed.
8. In the present case
valuation.
The Customs Act which is a composite Act provides for valuation as well as
procedure to be adopted in case of under valuation ... transaction
value Section 14 of the Customs Act provides guidelines how the valuation of
the goods to be assessed.
8. In the present case
Sriperumpudhur as Rs.7,53,772.00. Ignoring the
Government guidelines and the valuation certificate given by the
competent person, which is marked ... construction, the trial Court
has found fault with the valuation, which was based on the guidelines
value of the year 1993-1994 and taking into
Sriperumpudhur as Rs.7,53,772.00. Ignoring the
Government guidelines and the valuation certificate given by the
competent person, which is marked ... construction, the trial Court
has found fault with the valuation, which was based on the guidelines
value of the year 1993-1994 and taking into
valuation report
of the dairy farm in the name of the accused persons for the valuation of
Rs.27,03,900/- and the valuation report ... relevant valuation report has been
marked as Ext.60. These valuation reports were prepared under CPWD
guidelines in presence of the appellant- Sanjay Kumar
