Supreme Court · 2013 INSC 297 · Decided 1 May 2013
ADDL.DISTT.SUB-REGISTRAR Siliguri v. Pawan Kumar Verma and Others
- Court
- Supreme Court of India
- Citation
- 2013 INSC 297 · [2013] 3 S.C.R. 163
- Case number
- CIVIL APPEAL No. 4167/2013
- Decided
- 1 May 2013
- Bench
- G.S. SINGHVI, KURIAN JOSEPH (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Registration Act; Stamp Act
Headnote
STAMP ACT, 1899: A B , s.2(168) read with s.47-A - 'Market value' - Registration c on orders of court - Stamp duty - Held: The scheme for valuation for the purpose of registration would show that an instrument has to be valued in terms of market value at the time of execution of document -- Market of Stamp Act is not same as suit valuation for the D purpose of jurisdiction and court fees - Where registering authority has any difference of opinion as to assessment on stamp duty of instrument presented for registration on orders of court, it will only be appropriate that Registrar
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)