https://www.taxtmi.com/caselaws?id=801234 The price recorded in a liquidator's sale certificate following a transparent, competitive e-auction conducted under NCLT supervision constitutes the true market value for Maharashtra stamp-duty purposes where registered valuers fixed the reserve price, public notice was issued, and no intentional suppression or undervaluation is shown. The Annual Statement of Rates mechanism addresses undervaluation and cannot, by itself, displace a price established through such a properly supervised liquidation sale. A Collector therefore cannot reassess the property solely because the Annual Statement of Rates produces a higher valuation. en-us Fri, 09 Oct 2026 00:00:00 +0530 Sat, 17 Oct 2026 05:20:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801234 The price recorded in a liquidator's sale certificate following a transparent, competitive e-auction conducted under NCLT supervision constitutes the true market value for Maharashtra stamp-duty purposes where registered valuers fixed the reserve price, public notice was issued, and no intentional suppression or undervaluation is shown. The Annual Statement of Rates mechanism addresses undervaluation and cannot, by itself, displace a price established through such a properly supervised liquidation sale. A Collector therefore cannot reassess the property solely because the Annual Statement of Rates produces a higher valuation. Case-Laws IBC Fri, 09 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801234