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ARTICLE · 20 FEBRUARY 2020

Circle Rate Not Sole Factor To Determine Property's Value: Delhi HC

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On January 31, 2020, the Hon'ble Delhi High Court has held that under Section 47A of the Indian Stamp Act, 1899, circle rate is not the only factor to determine the value of a property.

IndiaReal Estate and Construction
Rupin Chopra
Rupin Chopra
Reetika Wadhwa
Reetika Wadhwa
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On January 31, 2020, the Hon'ble Delhi High Court has held that under Section 47A of the Indian Stamp Act, 1899, circle rate is not the only factor to determine the value of a property.1

The writ petition filed by CTA Apparels (hereinafter referred to as the 'Petitioner') challenged an order passed by the Collector of Stamps, Delhi Government, fixing the market value of a property as per the circle rate. The order was set aside by the Single Judge Bench and the matter was referred back to the Collector of Stamp for reconsideration. Thereafter, the Collector moved an appeal before the Division Bench of the Delhi High Court.

Brief Facts and arguments:

  • Samir Dev Sharma (hereinafter referred to as the 'vendor') executed a sale deed a property in East Delhi. The Petitioner paid a sum of INR 2,16,00,000 as stamp duty and a sum of 36,00,000 as registration of the said sale deed.

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