Supreme Court · 2012 INSC 47 · Decided 20 January 2012

State of U.P. & ORS. v. Ambrish Tandon & ANR.

Court
Supreme Court of India
Citation
2012 INSC 47 · [2012] 1 S.C.R. 422
Case number
CIVIL APPEAL No. 735/2012
Decided
20 January 2012
Bench
P. SATHASIVAM, JASTI CHELAMESWAR (2-judge bench)
Outcome
Dismissed
Case type
Civil
Acts & sections cited
Stamp Act Section 47A, 33

Headnote

Stamp Act, 1899 - s. 47A/33 - Deficiency in stamp duty - Execution of sale deed in favour of purchaser - Surprise C inspection by District Magistrate - Deficiency found in payment of stamp duty- Case registered u/s. 47 A/33 - Order passed by the Additional Collector demanding differential stamp of the amount - Issuance of demand notice claiming the said D amount plus 10% recovery charges - Writ petition - High Court issuing writ in the nature of certiorari quashing the order passed by the Additional Collector and the demand notice - Interference with - Held: Not called for -

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