AIROnline 2012 AP 29 ::(2013) 2 AndhLD 619

Andhra Pradesh High Court

Hon'ble Judge(s): M. S. Ramachandra Rao , J

Registration Act (16 of 1908) , S.6— Stamp Act (2 of 1899) , S.47A— Powers of Sub-Registrar and Collector - Agricultural land - Market value - Determination - Respondent presenting document for registration of said land which is subject matter of case - Sub-Registrar and Collector determining market value of agricultural land on account of potentiality of property and that it will be useful for "non-agricultural" purpose in future, not proper - Respondent was directed to pay deficit stamp duty and registration fee on said basis - Sub-Registrar and Collector having no authority to determine value of property based on future probabilities. (Para 16)