YASMEEN HYDER ALI Vs. DISTRICT REVENUE OFFICER (STAMPS)

JUDGEMENT

(1.) The Civil Miscellaneous Appeal on hand is preferred against the order dtd. 14/6/2012 passed by the Competent Authority/ Inspector General of Registration under Sec. 47-A(5) of the Indian Stamp Act, 1899.

(2.) The impugned order has been passed pursuant to the orders passed by this Court on 6/8/2010 in CMA.Nos.3964 to 3967 of 2004, remanding the matter back to the respondents for reconsideration and the earlier order passed by the Competent Authority was set aside. The appellant states that four documents were registered as detailed hereunder:-

(3.) The learned Special Government Pleader appearing on behalf of the respondents objected the said contentions of the appellant by stating that the authorities have taken into consideration all the factors and relevant provisions with reference to the Tamil Nadu Stamp (Prevention of Undervaluation of Instruments) Rules, 1968. The registration executed with reference to the adjacent areas and the lands in the nearby vicinity were taken into consideration and accordingly, the valuation was made. It is not correct to state that with reference to other document, the valuation was done. By taking into consideration the development during the relevant point of time i.e., in the year 2003 and further, taking into consideration of the registration done in respect of the adjacent lands as well as the property in the nearby vicinity and accordingly, the valuation was done and therefore, there is no infirmity as such. The appellant has been provided with an opportunity to defend his case. The agent appointed by the appellant represented the case of the appellant. Therefore, the opportunity is provided as contemplated under the statute and as directed by this Court in the order dtd. 6/8/2010 and accordingly, the assessment was made and the stamp duty was fixed.