AIR 2002 RAJASTHAN 266 ::(2002) 4 WLC (RAJ) 766 ::(2002) 3 CivilCourtC 253 ::2002 (4) RecCivR 547 ::2002 (1) RajLR 464

Rajasthan High Court

Hon'ble Judge(s): S. K. Keshote , J

Stamp Act (2 of 1899) , S.47A(1), S.47A(2)— Rajasthan Registration of sale deed in execution of decree of specific performance - Levy of stamp duty - Determination of market value - Relevant date - Is date of filing of suit - Factors to be considered while determing market value - Enumerated. AIR 1998 A.P. 252, Diss. from. Following aspects are to be taken care of and note while determining the market value in a matter of execution and registration of the sale deed in pursuance of the execution of the decree as ordered by the executing Court. :- (1) In a suit for specific performance of agreement to sale deed on the success of the plaintiff vendee and where the vendor did not comply the same is to be executed by the Court in execution of the decree. (2) The stamp Duty Officer in that case is competent to exercise the powers to assess the market value of the property for the purpose of charging the stamp duty thereon etc. and the fees of the registration of the document. (3) The sale consideration as mentioned in the document of the transfer of the property @page-Raj267 is not conclusive and binding on the State Government and its officers. (4) In the case where the sale deed is to be executed by the Court in execution of the decree of the specific perform....