Stamp Act, 1899–Secs. 47-A, 2(16 B) & 2(12)–Court Fees & Suit Valuation Act, 1887–While registering an instrument of partition, whether the registering authority under the Registration Act, 1908 is bound by the assessment of stamp duty made by the Court as per suit valuation ?–Held, no–Market value for the purpose of Stamp Act is not the same as suit valuation for the purpose of jurisdiction and Court Fees–Procedures are different for assessment of the stamp duty and registration of an instrument.
