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2009 (5) TMI 967 - SC - Companies LawExtract: .......is no scope for exercising power under Section 47-A of the Act as there is no basis for even entertaining a belief that the market value of the property which is the subject matter of conveyance has not been truly set forth with a view to fraudulently evade payment of proper stamp duty. 13. The appeal is allowed. There will be no order as to costs.
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