M.CHINNASAMY Vs. CHIEF REVENUE CONTROL OFFICER

JUDGEMENT

(1.) THE pre -requisite for application of Section 47 -A of the Indian Stamp Act, 1899, is willful under valuation of property with fraudulent intention to evade payment of proper stamp duty. When the onus of proving the allegation that the true market value of the land has not been set forth/disclosed in the instrument is upon the authorities claiming so and when the Registering Authority is required to possess prima facie materials to form an opinion as to the market value not being truly set forth in the instrument (for invoking the jurisdiction under Section 47 -A of the Indian Stamp Act, 1899) and in the absence of the same, whether the referring officer has got jurisdiction to invoke Section 47 -A of the Indian Stamp Act, 1899, is the question raised in these Civil Miscellaneous Appeals.

(2.) C .M.A.(MD)No. 1019 of 2009 and C.M.A.(MD)No. 1020 of 2009 have been filed by one and the same person, viz., the appellant/purchaser of property, challenging the order made by the first respondent in the appeal in Pa.Mu.No. 53535/No. 4/2005 and Pa.Mu.No. 53539/No. 4/2005, respectively, modifying the order dated 15.01.2005 in Ce.Pa.No. 5 of 2003 Athoor, and Ce.Pa.No. 6 of 2003 Athoor, respectively, on the file of the second respondent.

(3.) IT was the claim of the respondents that the property should be sold only on square feet basis and on the basis of guideline value and if the value is fixed on square feet basis, the value of the land can be fixed at the rate of Rs.15/ - per square feet. Keeping that in view, provisional notice in Form No. I of Rule 4 of the Tamil Nadu Stamp (Prevention of Undervaluation of Instruments) Rules, 1968, was issued, directing the appellant to remit the deficit stamp duty of Rs.92,818/ - and Rs.62,987/ - respectively, in respect of those two documents referred supra.