{"id":230949,"date":"2020-06-16T14:46:40","date_gmt":"2020-06-16T09:16:40","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=230949"},"modified":"2020-06-19T09:34:26","modified_gmt":"2020-06-19T04:04:26","slug":"propertys-market-value-can-be-enhanced-while-deciding-appeal-under-section-47a-of-stamp-act-in-case-of-obvious-illegality","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2020\/06\/16\/propertys-market-value-can-be-enhanced-while-deciding-appeal-under-section-47a-of-stamp-act-in-case-of-obvious-illegality\/","title":{"rendered":"Property&#8217;s market value can be enhanced while deciding appeal under Section 47A of Stamp Act in case of obvious illegality"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Supreme Court<\/strong>: Dealing with the questions relating to interpretation of Section 47-A of the Indian Stamp Act, 1899 and the Tamil Nadu Stamp (Prevention of Undervaluation of Instruments) Rules, 1968 as amended from time to time, the bench of UU Lait and Indu Malhotra, JJ has held,<\/p>\n<blockquote><p>\u201cThere is nothing in the scheme of the Act which purports to restrict the exercise of suo motu power under Section 47-A, and confines it to cases where knowledge of any illegality or infirmity in the proceedings undertaken by the subordinate officers must be gathered from sources other than through a pending appeal.\u201d<\/p><\/blockquote>\n<p style=\"text-align: justify;\">Under sub-section (1) of <span style=\"color: #ff0000;\"><strong>Section 47-A of the Act<\/strong><\/span>, if there is reason to believe that the market value has not been truly set forth in the Instrument tendered for registration, a reference can be made to the Collector, who (i) after giving the parties reasonable opportunity of being heard; and (ii) after holding an enquiry in such manner as may be prescribed by Rules, has to determine the correct value of the concerned property.<\/p>\n<p style=\"text-align: justify;\">As per <strong><span style=\"color: #ff0000;\">Rule 7 of the Rules<\/span><\/strong>, after considering the representations in writing and those urged at the time of hearing as well as all the relevant factors and evidence, the Collector must pass an order determining the market value of the concerned property and assess the element of duty payable on the instrument of transfer. Such order is required to be passed <strong>\u201cwithin three months from the date of first notice\u201d<\/strong>.<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #800000;\"><strong>Here are the issues decided by the Court:<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>Whether Rule 7 of the Rules prescribing 3 months\u2019 time for the Collector to pass an order determining the market value of the properties and duty payable on the instrument from the first notice, is directory or mandatory?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">Explaining why requirement of the passing of order within 3 months from the date of first notice cannot be mandatory, the Court said,<\/p>\n<blockquote><p>\u201cForm I notice itself must give twenty-one days to the concerned persons to respond. Depending upon their response, their statements would be recorded and\/or certain information may be required to be called for, whereafter the Order in Form II is to be issued provisionally determining the market value. The concerned persons are entitled to raise objections in writing and must be afforded hearing. After fulfilling these requirements, the order in terms of Rule 7 can be passed. All these stages may not be completed in three months.\u201d<\/p><\/blockquote>\n<p style=\"text-align: justify;\">The Court further explained that Section 47-A by itself does not prescribe any timeline. If the stipulation or fixation of period of three months from the first notice in terms of Rule 6 or from notice in Form II is taken to be mandatory it would lead to a situation of incongruity. The fact that Form II notice had been issued, would mean that on a prima facie view of the record and material, the value stated in the instrument was not the correct value; which in turn would mean that prima facie the Government Coffers were being denied the rightful dues.<\/p>\n<blockquote><p>\u201cIf for any reason the proceedings are not completed within three months and, therefore, must be held to be vitiated, the public interest would suffer, and the persons who were prime facie responsible for suppressing the real value, would stand to gain.\u201d<\/p><\/blockquote>\n<p style=\"text-align: justify;\">The Court, hence, held that the amendment of Rule 7 incorporating the period of three months was essentially to guide the public officials to complete the process as early as possible but was not intended to create a right in favour of those who had prime facie conducted themselves prejudicing public interest.<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>Whether the appellate authority has power under Section 47A of the Act to enhance the market value of the property while deciding the appeal filed by the registrants?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">Explaining the scope of appellate authority\u2019s power under Section 47-A, the Court held that while entertaining an appeal, if an obvious illegality is noticed by the revisional authority, it can certainly exercise suo motu power to undo the mistake, or rectify an error committed by the subordinate officer authority, subject to such restrictions as are imposed on the exercise of the power by the statute.<\/p>\n<p style=\"text-align: justify;\">Stating that nothing in the scheme of the Act purports to restrict the exercise of suo motu power under Section 47-A, and confines it to cases where knowledge of any illegality or infirmity in the proceedings undertaken by the subordinate officers must be gathered from sources other than through a pending appeal, the Court said,<\/p>\n<blockquote><p>\u201cUnless the statute expressly or even by necessary implication restricts the exercise of power, there would be no occasion to read into the power, any other limitations.\u201d<\/p><\/blockquote>\n<p style=\"text-align: justify;\">The Court, further, said that it makes no difference as to what was the source of the information or knowledge, so long as the power is exercised within the confines of the limitations or restrictions imposed by the statute, and is in accordance with law. Apart from the restrictions imposed by the statute, none can be read into the exercise of power on the ground as to the nature or source of information.<\/p>\n<p style=\"text-align: justify;\">[Inspector General of Registration, Tamil Nadu v. K. Baskaran, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/JEm9637U\"><b>2020 SCC OnLine SC 509<\/b><\/a> , decided on 15.06.2020]<\/p>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court: Dealing with the questions relating to interpretation of Section 47-A of the Indian Stamp Act, 1899 and the Tamil Nadu <\/p>\n","protected":false},"author":121,"featured_media":154914,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,9],"tags":[31752,2526,14511],"class_list":["post-230949","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-supremecourt","tag-appellate-authority","tag-Interpretation","tag-stamp-act"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - 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Allahabad HC answers","author":"Apoorva","date":"August 16, 2024","format":false,"excerpt":"The proceedings under S. 33 of Stamp Act will be initiated and not under S. 47-A if gift deed requires for payment of stamp duty.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Allahabad High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Allahabad-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Allahabad-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Allahabad-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Allahabad-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":324179,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/06\/12\/sc-ruling-on-refund-stamp-duty-for-un-executed-conveyance-deed\/","url_meta":{"origin":230949,"position":1},"title":"Supreme Court rules on refund of stamp duty for an un-executed conveyance deed and fraudulent transaction","author":"Editor","date":"June 12, 2024","format":false,"excerpt":"The appellant paid the stamp duty of Rs.25,34,350 and purchased the stamp duty for registration of conveyance deed. However, the conveyance deed was not registered as the vendor had earlier sold the property in question to a third party in 1992.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Supreme Court on refund of stamp duty","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/06\/Supreme-Court-on-refund-of-stamp-duty.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/06\/Supreme-Court-on-refund-of-stamp-duty.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/06\/Supreme-Court-on-refund-of-stamp-duty.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/06\/Supreme-Court-on-refund-of-stamp-duty.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":369122,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/12\/08\/sc-extra-requirement-stamp-duty-exemption-cooperative-societies-jharkhand\/","url_meta":{"origin":230949,"position":2},"title":"SC sets aside &#8216;Superfluous&#8217; Requirement of Assistant Registrar&#8217;s recommendation for Stamp Duty Exemption; Upholds Ease of Transactions for Cooperative Societies","author":"Prachi Bhardwaj","date":"December 8, 2025","format":false,"excerpt":"The Court observed that administrative procedures should avoid complexity, redundant requirements, and unnecessary burdens, which waste time, expense, and disturb peace of mind.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"extra requirement for stamp duty exemption","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/12\/extra-requirement-for-stamp-duty-exemption.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/12\/extra-requirement-for-stamp-duty-exemption.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/12\/extra-requirement-for-stamp-duty-exemption.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/12\/extra-requirement-for-stamp-duty-exemption.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":370529,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/12\/22\/bom-hc-exercises-extraordinary-jurisdiction-to-stamp-duty-refund-on-unexecuted-agreement\/","url_meta":{"origin":230949,"position":3},"title":"Bombay HC: Extraordinary jurisdiction can be invoked to order stamp duty refund on unexecuted agreement despite Section 48 limitation under Maharashtra Stamp Act","author":"Sunaina","date":"December 22, 2025","format":false,"excerpt":"\u201cThe stamp duty is not a transaction tax, but a duty payable on an instrument, which must be executed to be chargeable.\u201d","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"stamp duty refund on unexecuted agreement","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/12\/stamp-duty-refund-on-unexecuted-agreement.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/12\/stamp-duty-refund-on-unexecuted-agreement.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/12\/stamp-duty-refund-on-unexecuted-agreement.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/12\/stamp-duty-refund-on-unexecuted-agreement.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":301908,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/09\/20\/stamp-duty-assessment-dispute-leaves-no-room-for-third-party-intervention-calcutta-hc-scc-blog-legal-research-news\/","url_meta":{"origin":230949,"position":4},"title":"Stamp Duty assessment dispute leaves no room for third-party intervention: Calcutta High Court","author":"Ritu","date":"September 20, 2023","format":false,"excerpt":"In the instant matter, the Calcutta High Court dismissed an application for addition of the applicant as a party in a writ petition challenging the assessment of stamp duty.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"calcutta high court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/calcutta-high-court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/calcutta-high-court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/calcutta-high-court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/calcutta-high-court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":323255,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/05\/30\/collector-acting-quasi-judicial-no-authority-recall-review-order-s-47-a-stamp-act\/","url_meta":{"origin":230949,"position":5},"title":"Whether collector acting as quasi-judicial authority possess any power to recall\/review order passed under S. 47-A of Stamp Act? 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