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State of Chhattisgarh Through the Colloctor of Stamps, Ambikapur Vs Sourabh Agrawal

State of Chhattisgarh Through the Colloctor of Stamps, Ambikapur Vs Sourabh Agrawal

WPC No. 6662 of 2007

28.08.2019

Hon’ble Shri Justice Manindra Mohan Shrivastava

Indian Stamp Act-1899, Sec.47-A(3)
M.P./C.G. Preparation and Revision of Market Value Guideline Rules, 2000
Indian Stamp Act (M.P./C.G. Prevention of Undervaluation of Instruments) Rules 1975

Registration  fees of the gift deed - The Collector of Stamps is not bound by the  market value prescribed in guide-line issued by the Central Valuation Board and has  to hold a proper enquiry after affording due opportunity to the applicant in accordance  with the relevant provisions of law.

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