Law: Stamp Act, of 1899

Section: 27,27-A,31

Stamp Act (II of 1899)---.--- ---.----Ss. 27, 27-A & 31---.---Stamp duty, value of---.---Determination---.---Notified Valuation Table---.---Applicability---.---Grievance of petitioners was that the authorities demanded fixation of court fee according to valuation table and not according to valuation appeared in court order---.---Validity---.---Even if a property was sold out on the basis of decree, the sale consideration mentioned in the instrument was the basis for calculation of stamp duty without having any influence of sale price received in pursuance of decree---.---Authorities had no power to question valuation of property if it was in accordance with notified 'Valuation Table'---.---If property was sold out for a lesser price than the Valuation Table, the authorities could take recourse to the proviso to S.27-A & S.31 of Stamp Act, 1899, otherwise not, however, in all other cases, worth of property in accordance with 'Valuation Table' was acceptable for the purposes of calculation of stamp duty---.---Sub-Registrar seeking guidance in respect of sale deed of petitioners from Inspector of Stamps was not necessary---.---Direction/guidance given in 'guidance letter' as well as act of impounding the document on the pretext of market value or value mentioned in the order of court was contrary to law and the same was set aside---.---High Court directed Sub-Registrar to register sale deed of petitioner on the basis of notified valuation table without getting any influence from exterior matters---.---Constitutional petition was allowed in circumstances. 1976 SCMR 395 and Khalid Pervaiz Khan Tareen and another v. Deputy Commissioner/Registrar, Quetta and another PLD 1994 Quetta 9 ref. 2016 SCMR 203 rel. THIS JUDGMENT DELIVERED BY: FAHIM AHMED SIDDIQUI, JUSTICE:---.--- The grievance of the petitioners is that the respondent No. 2 is avoiding to complete the proceeding of registration of sale-deed on the advice of respondent No. 3 in respect of a property purchased by the petitioners. The respondent No. 3 on a reference of respondent No. 2 issued the impugned guideline dated 30-05-2016, due to which stamp duty is being demanded according to valuation appears…

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