Law:

Section:

(a) Stamp Act (II of 1899)-------S., 27-A---Charging of ad valorem duty on instruments---Registration Authorities by virtue of S.27-A of Stamp Act, 1899 could insist for charging of ad valorem duty on instruments relating to transactions of land or land with construction raised thereon, whether for sale, exchange or gift, in accordance with rates specified in Valuation Table duly notified by the. Collector---Discretion of parties fixing valuation of property for the purpose of payment of stamp duty had been done away provided Valuation Table determining valuation of properties was duly notified by Collector as provided by S.27-A, Stamp Act, 1899. Abdul Sattar v. Province of the Punjab and another 1995 CLC 187; Muhammad Aslam v. Sub-Registrar and others 1995 CLC 674 and Mst. Sobia Hanif v. The Collector (Deputy Commissioner), Lahore District, Lahore and 5 others 1983 CLC 2073 ref. (b) Stamp Act (II of 1899)--- ----Ss. 33 & 64---Impounding of documents---Release---Where document requiring registration was duly registered in accordance with law, Registering Authority could not impound said documents for being insufficiently stamped by under-valuing properties in respect of which a deed was registered---Registering Authority, which had finalised its function by registration of documents, though could not become functus officio but could address to the Collector for initiating any action under S.64 of Stamp Act, 1899, if any party had fraudulently under-valued the property, but could not recall the registration---Action of Registering Authority impounding documents after registration, therefore, was illegal and without lawful authority---Registered documents were to be released to the concerned parties accordingly. Thakar Das and others v. The Crown AIR 1932 Lah. 495; Komal Chand and another v. The State of Madhya Pradesh AIR 1966 Madh. Pra. 20 and Mst. Anwar Sultan v. The Collector, Lahore PLD 1964 W.P. (Rev.) 49 ref. JUDGMENT This judgment will dispose of fifteen Constitutional petitions, namely Writ Petitions Nos. 89 of 1986, 189 of 1986, 229 of 1986, 263 of 1986, 304 of 1986, 397 of 1986, 550 of 1986, 44 of 1987, 249 of 1987, 63 of 1988, 402 of 19.88, 589 of…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492