| Citation(s) |
|---|
| 2016 SLG 473 2016 SLD 473 2016 SCMR 203 2016 PLJ 33 |
Supreme Court of Pakistan
Civil Appeal No. 475-L of 2010, Civil Appeals Nos. 69-L to 78-L of 2014 and Civil Petition for leave to Appeal No. 1259 of 2014, decided on 9th September, 2015. Date of hearing: 19th August, 2015.
JAWWAD S. KHAWAJA, C.J., DOST MUHAMMAD KHAN AND QAZI FAEZ ISA, JJ
Rana Shamshad Khan, Assistant AG Punjab for Appellants (in C.A. 475-L of 2010 and C.As. 73-L to 78-L of 2014). Ch. Ali Muhammad, Advocate Supreme Court for Appellants (in C.As. 69-L to 72-L of 2014 and C.P. 1259 of 2014). Mirza Hafeez-ur-Rehman, Advocat
Civil Appeal No. 475-L of 2010, Civil Appeals Nos. 69-L to 78-L of 2014 and Civil Petition for leave to Appeal No. 1259 of 2014, decided on 9th September, 2015. Date of hearing: 19th August, 2015.
JAWWAD S. KHAWAJA, C.J., DOST MUHAMMAD KHAN AND QAZI FAEZ ISA, JJ
Rana Shamshad Khan, Assistant AG Punjab for Appellants (in C.A. 475-L of 2010 and C.As. 73-L to 78-L of 2014). Ch. Ali Muhammad, Advocate Supreme Court for Appellants (in C.As. 69-L to 72-L of 2014 and C.P. 1259 of 2014). Mirza Hafeez-ur-Rehman, Advocat
Dy. DISTRICT OFFICER (REVENUE) LAHORE and others
VS
Raja MUHAMMAD YOUSAF and others
Law: Stamp Act, of 1899
Section: 27A,27-A(1)
Law: Specific Relief Act, 1877
Section: 12
Stamp Act, 1899 (II of 1899)-- ----S. 27(A)--Punjab Finance Act, 2015, Scope--Amendment--Value of immovable property--Registration of document--Refusal to register--Sale deed--Decree in suit for specific performance on basis of price mentioned in agreement to sell--Question of--Value of sale or conveyance deed prepared pursuant to decree in a suit for specific performance and whether it should be stamped on basis of sale consideration mentioned in sale agreement/decree or whether it is to be stamped on basis of notional deemed value of immovable property when it is presented for registration--Held: Suit for specific performance of an agreement to sell was decreed pursuant to which a sale-deed was prepared which was stamped on basis of sale consideration mentioned in agreement/decree--Respondents declined to register sale-deed since as it was not stamped in accordance with notional value fixed pursuant to Section 27-A of Stamp Act--Validity--If stamping is done on basis of a notified valuation table which is not sale price as mentioned in decree it would be tantamount to modifying decree of Court--Amount of stamp duty applicable at time of registration of a document, albeit a document executed pursuant to a Court decree, and stamp duty affixed thereon on basis of a notional or deemed value, does not mean that it is tantamount to modifying decree--Sale deed prepared pursuant to a decree in a suit for specific performance is neither modified nor can it be presumed to be modified--Registration officer cannot change contents of a document which was presented for registration, and was only concerned with determining applicable stamp duty on date when document is presented for registration. Stamp Act, 1899 (II of 1899)-- ----S. 27-A(i)--Registration of document--Refusal of--Value of sale or conveyance deed--Suit for specific performance--Decree--Applicable stamp duty on basis of sale consideration mentioned in sale agreement--Determination--Validity--Probably because buyers and sellers were mentioning a lesser amount than actual sale consideration paid/received to evade stamp duty, legislature deemed it appropriate to amend Stamp Act and inserted Section 27-A(1)…
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