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Dated : June 15, 2020

Revision of value of property by appellate authority Indian stamp act

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Power of Appellate Authority under the Indian Stamp Act to revise the value of the Property - Classic Supreme Court judgement

The Apex court on 15th June,20 in the case of The Inspector General of Registration , Tamilnadu & Ors Vs K Baskaran was dealing with bunch of appeals where the value of land which was given for registration was revised upwards by the appellate authority beyond the rate which was initially held to be the value by the Registrar and the question arose whether the appellate authority had power to do so. The court noting the provisions of Section 47A of the Indian Stamp Act noted catena of decisions observing that What is revision? The essence of revisional jurisdiction lies in the duty of the superior tribunal or officer entrusted with such jurisdiction to see that the subordinate tribunals or officers keep themselves within the bounds prescribed by law and that they do what their duty requires them to do and that they do it in a legal manner. This jurisdiction being one of superintendence and correction in appropriate cases, it is exercisable even suo motu as is clear from the numerous statutory provisions relating to revision found in various Acts and Regulations such as the Civil Procedure Code, Criminal Procedure Code, Income Tax Act, etc. The jurisdiction of suo motu revision is not cribbed and cabined or confined by conditions and qualifications. The purpose of such an amplitude being given suo motu revisions appears to be as much to safeguard the interests of the exchequer as in the interests of the assessee. The State can never be the appellant and if there is an order against the State to its prejudice, and naturally the assessee in whose favour the order is passed does not prefer an appeal, the State would suffer unless its interests are safeguarded by the exercise of such supervisory jurisdiction as the one given to the authorities abovementioned.”

The essence of revisional jurisdiction is thus accepted to be in the duty of the superior tribunal or officer to ensure that the subordinate tribunal or officers remain within the bounds prescribed by law and discharge their functions in accordance with law. Finally it was held that While entertaining an appeal, if an obvious illegality is noticed by the revisional authority, it can certainly exercise suo motu power to undo the mistake, or rectify an error committed by the subordinate officer or authority, subject to such restrictions as are imposed on the exercise of the power by the statute.

This is a land mark judgement which even though relates to interpretation of Tamilnadu Stamp Act is equally applicable in all the states since the provisions are common in all the stamp Act. There were other issues also in this judgement regarding power to delegate and limitation.

Moreover, this judgement can also be applied while interpreting the revision proceedings under Section 263 of the Income-tax Act as well as under any other law where revision is done.


Inspector general of registration Tamilnadu & Ors Vs Baskaran Download PDF

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