Special provision for full value of consideration in certain cases.

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..... e stamp duty value shall be deemed to be the full value of the consideration received or accruing as a result of such transfer, subject to the following:-- (a) the stamp duty value on the date of agreement may be taken as the full value of consideration, if-- (i) the date of the agreement fixing the consideration and the date of registration for the transfer of the capital asset are not the sa .....

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..... e property as on the date of transfer; and (b) the stamp duty value has not been disputed in any appeal or revision or no reference has been made before any other authority, court or the High Court. (3) In this section, "assessable" means the value which any authority of the Government would have adopted or assessed as if it were referred to such authority for the purposes of payment of stamp d .....

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