https://www.taxtmi.com/caselaws?id=22713 Article 5(i) of Schedule I to the Indian Stamp Act and the corresponding amendment to section 17(1)(f) of the Registration Act were upheld as a valid fiscal classification within legislative competence, with the constitutional challenge under Articles 14, 19(1)(g), 21 and 300A rejected. The provision was construed strictly and confined to a post-sale agreement to construct a building after sale of a share or portion of land; a sale deed conveying only land or a share in land did not fall within it and remained under article 23. The circular directing withholding of documents and independent inspection was invalid because the registering authority could not bypass the statutory valuation mechanism and the Collector under section 47A. en-us Wed, 18 Oct 1989 00:00:00 +0530 Wed, 01 Feb 2012 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22713 Article 5(i) of Schedule I to the Indian Stamp Act and the corresponding amendment to section 17(1)(f) of the Registration Act were upheld as a valid fiscal classification within legislative competence, with the constitutional challenge under Articles 14, 19(1)(g), 21 and 300A rejected. The provision was construed strictly and confined to a post-sale agreement to construct a building after sale of a share or portion of land; a sale deed conveying only land or a share in land did not fall within it and remained under article 23. The circular directing withholding of documents and independent inspection was invalid because the registering authority could not bypass the statutory valuation mechanism and the Collector under section 47A. Case-Laws Indian Laws Wed, 18 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22713