https://www.taxtmi.com/caselaws?id=460687 Rule 59(B) of the Rajasthan Stamp Rules, 1955 was upheld as consistent with Section 47A of the Rajasthan Stamp Act, 1899 because delegated legislation must be construed harmoniously with the parent statute. The court held that circle rate or district committee assessment could operate only as a relevant benchmark, not a conclusive limit, and could not bar the registering officer from referring an instrument to the Collector where there is prima facie reason to believe the market value is understated. The rule therefore did not make the statutory power of reference nugatory. en-us Thu, 29 Jul 2010 00:00:00 +0530 Tue, 11 Feb 2025 12:33:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460687 Rule 59(B) of the Rajasthan Stamp Rules, 1955 was upheld as consistent with Section 47A of the Rajasthan Stamp Act, 1899 because delegated legislation must be construed harmoniously with the parent statute. The court held that circle rate or district committee assessment could operate only as a relevant benchmark, not a conclusive limit, and could not bar the registering officer from referring an instrument to the Collector where there is prima facie reason to believe the market value is understated. The rule therefore did not make the statutory power of reference nugatory. Case-Laws Indian Laws Thu, 29 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460687