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
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
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
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
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
held as follows :
“The valuation guidelines prepared by the Revenue
Officials at the instance of the Board of Revenue were
avowedly intended merely to assist ... 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
presented for registration......
........
6. It would thus be seen that the aforesaid
guidelines would inhibit the Registering Authority to
exercise his quasi-judicial satisfaction ... held
that:-
"22.....The authorities cannot regard the guideline
valuation as the last word on the subject of market
value
said Rules.
5. Guidelines in the form of basic valuation register, valuation guidelines etc. were issued by various States containing the average prices of land ... determination of the true market value, valuation was made on the basis of the valuation guidelines prepared by the Revenue officials. His Lordship held that
