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MRS. NIGHAT SAIMI versus PROVINCE OF SINDH

ections Section 27, 27 A&31 - Stamp Duty, Ter Assessment Value - Notified Value Table - Applicable petition The applicant's complaint was that the authorities demanded that the judicial fees be fixed according to the Valuation Table and evaluated in the court order. Failure to comply - Even if a property is sold on an order-wise basis, considering the sale mentioned in the instrument does not affect the sales price received pursuant to the order, without affecting the stamp duty. The basis of the calculation was - officials did not have the option to question the value of value. If the property is in accordance with the reported \\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\ if the property is sold at a lower price than the value table, the authorities comply with these terms under section 27A and section 31 of the Stamp Act, 1899. Can be passages. Otherwise, however, in all other cases, the value of the property as per the \\\ Value Table with was acceptable for stamp duty calculation purposes - in connection with the process of selling applicants to the Sub-Registrar Inspector of Stamps. Identification was not necessary - guidance / instruction is given in the Guidance Letter given, as well as the order of setting up the market value or excuse document, which was listed as defamation of the law and also set aside. Was given. - The High Court directed the sub-registrar to register the applicant's sales process on the basis of the notification valuation table without any influence from external affairs. Under the circumstances a constitutional application was allowed [pp. 603 604] A.B.

P L D 2017 Sindh 596 

Before Nadeem Akhtar and Fahim Ahmed Siddiqui, JJ

Mrs. NIGHAT SAIMI and another—Petitioners

versus

PROVINCE OF SINDH through Secretary Revenue and 10 others—Respondents

Constitutional Petition No.D-3522 of 2016, decided on 28th February, 2017.

Stamp Act (11 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. [pp. 603. 604] A B

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.

Muhammad Sohail Hassan for Petitioners.

Miran Muhammad Shah,AAG Sindh.

Mir Hussain, Standing Counsel.

Date of hearing: 7th February, 2017.

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