Stamp Act, 1899–Sec. 47-A(1)–Tax Board Directed to determine the Stamp duty on the basis of year of construction of building, and factum of letting out the premises–Appreciation of–Properties which are in occupation of tenant, do not fetch the actual market price–DLC rate which is taken into consideration for assessing the market value of the property, can not be treated as conclusive–Held, no illegality is found in the order of determination of stamp duty.
