The Department of Stamp and Registration, Govt. of NCT of Delhi, on May 27, 2026, issued a notification regarding the Procedure for Property Valuation and Stamp Duty Compliance.
The following has been stated:-
•The Revenue Department, Delhi, has issued directions in compliance with the Delhi High Court order in the case “Amit Gupta & Others vs. Ms. Manisha Saxena & Others” regarding valuation under Section 47-A of the Indian Stamp Act, 1899.
•The circular clarifies that stamp duty for residential properties must be calculated on actual built-up/plinth area and not on the maximum permissible plinth area, especially in basement property registrations.
•Sub-Registrars and Joint Sub-Registrars must notify parties if the declared consideration is below circle-rate valuation and provide an opportunity to revise documents and pay deficient stamp duty.
•If parties fail to amend the valuation, the document will still be registered with deficiency remarks and referred to the Collector of Stamps for market value determination and recovery proceedings under Section 47-A.
•The Collector of Stamps has been directed to dispose of such proceedings, as far as possible, within three months from receipt of the documents.
The detailed notification is given in the document below.
[Notification No.: F.1/998/REGN. BR./DIV.COMM/HQ/14/5064]
