JUDGEMENT
ARUN BHANSALI,J. -
(1.) This writ petition has been filed by the petitioner aggrieved against the order dated 16.4.2015 passed by the Rajasthan Tax Board, Ajmer, whereby the revision petition filed by the petitioner under Section 65 of the Indian Stamp Act, 1899 ('the Act') has been rejected by the Tax Board.
(2.) The petitioner-transferee was issued a notice under Section 47A(2) of the Act by the Collector (Stamps), Jodhpur.
(3.) After hearing the parties, the Collector (Stamps) by his order dated 22.5.2001 came to the conclusion that the sale deed dated 29.4.1999 was undervalued and consequently, passed the order for payment of a sum of Rs. 4,62,986/- toward deficient stamp duty along with penalty of Rs. 100/-.;
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