Stamp Act ‘Chief Controlling Revenue Authority’ has not been defined under the Stamp Act – Held Financial Commissioner (Revenue), Punjab , Chandigarh would be the Chief Controlling Revenue Authority for the purposes under the Ac August 2, 2022 phlaw
Stamp Act Spot inspection is not the criteria for ascertaining the value of the land to form the basis of the alleged stamp duty—Actual process, i.e., enquiry to be conducted for ascertaining the market value of the property on the date when the sale deed was presented. November 9, 2017 phlaw
Stamp Act Neither any inquiry has been conducted nor it is clear from the facts as to when the Auditor had made the reference to the Collector—Thus the period has to be counted from the date of notice, which has been sent on after about 7 years of the registration of the sale deed, which is clearly barred by limitation in terms of Section 47-A (3) of the Act as applicable to Punjab. June 19, 2017December 26, 2017 phlaw
