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"INDIAN STAMP ACT, 1899 Section 47-A (4) Market Value - When in Jamabandhi and Girdawari, land has been recorded as agricultural land, Market Value of such land cannot be determined as commercial or residential. In this case, disputed land in the revenue record was recorded as agricultural land. But for the purpose of determining the stamp duty liability at the time of registration of the document, the market value of the land was determined as commercial and residential. Whereas stamp duty can be charged only on the basis of nature of the land on the date of registration. Therefore stamp duty of the disputed land will be charged as

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"it is asserted that the stamp duty was paid based on the position and user of the building on the date of the purchase. The impugned order of the High Court shows that it was not seriously disputed about the nature and use of the building, namely, residential purpose on the date of the purchase. Merely because the property is being used for commercial purpose at the later point of time, may not be a relevant criterion for assessing the value for the purpose of stamp duty."

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