Land Acquisition Act, 1894, Section 23 -- Land Acquisition - Compensation - Market value - Market value cannot be fixed on basis of a basic valuation register maintained by registering authority for collection of stamp duty - Market value must be determined on the basis of sale deeds of comparable lands...........
Civil Procedure Code, 1908, Section 24, Order 41, Rule 23 -- Remand - Suit remanded to trial Court for fresh decision - Trial Court has jurisdiction to go into all issues including issue relating to valuation and sufficiency of Court fees - Whole of matter open - Transfer sought on the ground of exceeding jurisdiction - Liable to be dismissed...........
Stamp Act, 1899, Section 47A -- Haryana Stamp (Prevention of Under Valuation of Instruments) Rules, 1978 - Sale deed - Deficient stamp duty - Recovery - Action can be taken within 3 years of date of registration of instrument...........
Stamp Act, Section 47 -- A as inserted by Haryana Act 37 of 1973 - Notice issued by Sub Registrar to make good alleged deficiency of stamp duty with a stipulation that if failed to deposit the same then it will be recovered as land revenue by attachment of the property - Without jurisdiction - Quashed - No Officer other than Collector can pass order under sub - sections..........
Stamp Act, Section 47 -- A sub - section (3) as inserted by Haryana Act 37 of 1973 - Notice issued after 7 years of registration of deed - Barred by time - Quashed - No action can be taken by Collector under sub - section (3) after expiry of 3 years counted from the date of registration of the instrument - Haryana Stamp (Prevention of Under Valuation of Instruments) Rules,..........
Stamp Act, Section 47 -- A sub - section (1) as inserted by Haryana Act 37 of 1973 - For initiation of action by Registering Officer under sub - section (1) - No limitation has been prescribed - Officer concerned can make a reference immediately after registering the document - Haryana Stamp (Prevention of Under Valuation of Instruments) Rules, 1978...........
Punjab Municipal Act, 1911, Section 86, 84 -- Party aggrieved of assessment and levy of tax under the Act - Statutory appeal provided by Section 84 - Remedy of appeal governed by statute and has to be exercised strictly in accordance with statutory provisions - Section 86 contains a bar against challenge to any valuation or assessment for purposes of tax including property..........
Punjab Municipal Act, 1911, Section 84,86, Civil Procedure Code, 1908, Section 9 -- Civil - Bar of jurisdiction of civil court - Suit for permanent injunction filed against the action of appellant in assessment of the property to property tax and demand of arrears of tax - Preliminary objection by the appellant against the maintainability of suit based on Section 84 and..........
A P Court Fees and Suits Valuation Act, 1956 -- Court fee - Court after holding an enquiry is to fix the value of the property - Suit when held not properly valued without holding following the procedure and without stating what the market value of property was on date of suit, is erroneous...........
Civil Procedure Code, 1908, Section 115, Order 26, Rule 9 -- Application for Local Commissioner far valuation of plant and machinery - Dismissed - Not revisable...........
