In Brief
The Supreme Court upheld the Inspector General of Registration's stamp duty valuation orders against eight appeals challenging property undervaluation assessments. The Court held that directing a responsible officer to conduct site inspections and report does not improperly delegate the appellate authority's essential functions—the authority retains decision-making power. The Court also ruled that the three-month timeline in Rule 7 of the Tamil Nadu stamp rules is directory, not mandatory; strict compliance is not required when public interest would suffer. Additionally, the Court confirmed that a revisional authority can suo motu enhance market values when an order prejudices revenue, even upon learning of defects through pending appeals, provided statutory procedural safeguards (natural justice, time limits) are observed.
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