{"id":208165,"date":"2019-01-15T15:00:35","date_gmt":"2019-01-15T09:30:35","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=208165"},"modified":"2019-01-16T13:02:09","modified_gmt":"2019-01-16T07:32:09","slug":"hp-hc-authority-to-pass-speaking-order-on-representation-against-levy-of-stamp-duty","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2019\/01\/15\/hp-hc-authority-to-pass-speaking-order-on-representation-against-levy-of-stamp-duty\/","title":{"rendered":"HP HC | Authority to pass speaking order on representation against levy of stamp duty"},"content":{"rendered":"

Himachal Pradesh High Court:<\/strong> A Division Bench of Surya Kant, CJ and Ajay Mohan Goel, J. disposed a writ petition which was filed to decide that whether the petitioner was asked to levy stamp duty in accordance with the notification and as per the market value of the land.<\/p>\n

The facts of the case are that the petitioner-Company purchased land of certain measurement. Petitioner\u2019s case was that while determining the registration charges the Sub-Registrar did not follow the Collector\u2019s Rate as contained in the Revenue Department\u2019s Notification whereby the classification of the land for valuation purposes was prescribed. It was claimed that the land purchased by the petitioner-Company fell in different categories; hence, corresponding stamp duty ought to have been levied. Thus the petitioner claimed that an excess amount was charged from the petitioner. The respondents argued that land purchased by the petitioner could not be classified in different categories as there was no such provision made in the software, under which, the registration is made through online system.<\/p>\n

The Court did not present any view on merits and disposed of this writ petition with a direction to the Deputy Commissioner-cum-Collector to pass a speaking order on the representation made by the petitioner within a period of three months. [Micro Seamless v. State of H.P., 2019 SCC OnLine HP 46<\/b><\/a>, decided on 08-01-2019]<\/p>\n","protected":false},"excerpt":{"rendered":"

Himachal Pradesh High Court: A Division Bench of Surya Kant, CJ and Ajay Mohan Goel, J. disposed a writ petition which was <\/p>\n","protected":false},"author":8808,"featured_media":222107,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[3498,33226,29672,5951],"class_list":["post-208165","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-highcourts","tag-authority","tag-deputy-commissioner-cum-collector","tag-speaking-order","tag-stamp-duty"],"yoast_head":"\nHP HC | Authority to pass speaking order on representation against levy of stamp duty | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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Subba Rao, Judicial Member addressed the relevancy of insufficiency of stamp duty under Section 7 proceedings of Insolvency and Bankruptcy Code, 2016 \u201c\u2026a Section 7 application under the IBC can be filed in a simple form prescribed in the Code even\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"National Company Law Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/10\/NCLT.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/10\/NCLT.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/10\/NCLT.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/10\/NCLT.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/10\/NCLT.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":202025,"url":"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/20\/agricultural-land-cannot-be-declared-as-non-agricultural-just-because-the-plot-was-found-vacant-allahabad-hc\/","url_meta":{"origin":208165,"position":4},"title":"Agricultural land cannot be declared as non-agricultural just because the plot was found vacant: Allahabad HC","author":"Bhumika Indulia","date":"September 20, 2018","format":false,"excerpt":"Allahabad High Court: A Single Judge Bench comprising of Siddhartha Varma, J., allowed a writ petition which was in respect to Section 82 of the U.P. Revenue Code, 2006. Facts of the case are that petitioner\u2019s agricultural land was declared as non-agricultural. Aggrieved by the same, petitioner filed an application\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":216220,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/06\/28\/chh-hc-sub-registrar-appointed-under-registration-act-is-not-empowered-to-make-roving-enquiry-qua-title-of-vendor-fir-against-sub-registrar-quashed\/","url_meta":{"origin":208165,"position":5},"title":"Chh HC | Sub-Registrar appointed under Registration Act is not empowered to make roving enquiry qua title of vendor; FIR against Sub-Registrar quashed","author":"Bhumika Indulia","date":"June 28, 2019","format":false,"excerpt":"Chhattisgarh High Court:\u00a0Sanjay K. Agarwal, J. allowed a petition filed by a Sub-Registrar duly appointed under Section 6 of the Registration Act, 1908, who was implicated in an FIR registered for the commission of the offences punishable under Sections 420, 120-B and 424 read with Section 34 IPC, and quashed\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/208165","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=208165"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/208165\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/222107"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=208165"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=208165"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=208165"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}