Stamp Act (II of 1899)

Registration of sale/conveyance deed prepared pursuant to a decree in a suit for specific performance–stamp duty, calculation of—relevant date for calculation of stamp duty, determination of– question as to whether stamp duty on a sale/ conveyance deed prepared pursuant to a decree of the court was to be calculated on the basis of sale consideration mentioned in the sale deed/decree or on the basis of notional/deemed value of the immovable property at the time when it was presented for registration.