Supreme Court · 2000 INSC 536 · Decided 21 November 2000

The GOVT. of Tamil Nadu v. PV. ENTER. REP. BY SCM Jamaludeen and ORS.

Court
Supreme Court of India
Citation
2000 INSC 536 · [2000] SUPP. 5 S.C.R. 10
Case number
CIVIL APPEAL No. 5656/1990
Decided
21 November 2000
Bench
U.C. BANERJEE, K.G. BALAKRISHNAN (2-judge bench)
Outcome
Dismissed
Case type
Civil
Acts & sections cited
Stamp Act Section 27, 35, 47A, 5(i)

Headnote

Indian Stamp Act, 1899-Section 27, 35, 47A-Circular issued by State directing the authorities to register documents after inspection of C property (Ind collection of amount-Validity of-Held, violative of the provisions of the Act-Tamil Nadu Stamp (Prevention of Under Valuation of Instruments) to refuse registration of documents relating to property if, after inspection, the value disclosed is D found undervalued and that registration should be done only after collecting the stamp duty on correct valuation. Respondents challenged the circular by filing writ petitions before the

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