It is true that for the purposes of consideration, individual assets are not considered the same as those that must be considered individually for stamp duty purposes, since the law does not provide for provisions relating to business transfers. Therefore, any asset to be transferred, whether mobile or immobile, and that the collection of stamp duty is in accordance with regional rules. 13. To the extent that the prayer for the future, that is, the issuance of a mandamus to the respondents to not only record the document but also to return it, has learned that, although there are certain changes made to the provisions of the act, the way in which a document submitted to registration by the registry authority, namely the provisions of Section 45A of the Act in the statutory version amended by the Act, , has been treated. No. 24 of 1999, which dates from 18.8.1999, in this case, which was submitted for registration on 1.3-1998, that is, before the provisions of this amending act came into force, should be applied at the time of the presentation of the act and the necessary instructions should be given to the registry authority. The difference resulting from this amendment is that a registrar, when it had to register the document first before the amendment and then had reason to believe that the value of the quality mentioned in the legal act was not fair value, could have referred the same thing to the Assistant Commissioner to determine fair value and respect for the right to the deficit. , after this change, such a reference could be made before registration and registration can be retained until the correct value of the property, the purpose of the transaction, is established. 11. The qualified Senior Counsel considers that the provisions of Section 33 of the Act are only attracted by a situation in which the stamp duty paid on the instrument is defective, even after the assessment indicated in the instrument itself and in the application of the proper tax for the nature of the instrument. The experience of Senior Counsel argues that, given the scope of the section 39 investigation, it is very clear that the Assistant Commissioner is required to rule on the payment of a correct stamp duty or, by other means, only on the information available in the instrument itself, and that no opportunity is contemplated for the person who is invited to pay the excise duty on the , if necessary in the exercise of powers.
Under Section 39 of the Act, there is no room for outside evidence or for investigation; Assistant Commissioner, who responded to information gathered by the registry office, in particular the information contained in the instrument, requesting not only the agreement of 30.7.1997, but also the declaration of E-form of the transfer to the income tax authorities in Form 34-A, asks the opinion of the Acting Commissioner for the adoption of a procedure which is not provided for in Section 39 of the Act itself; The argument of the opponent of the first resort, that the installation confiscated by both the Assistant Commissioner and the review authorities, as well as the installation and the machines which are embedded in the ground and are part of the building that is part of the land to be transported under the instrument and on which the tax is to be paid, is also a perverse finding. which is not based on authorized materials.