Indian Stamp Act, 1899, Sections 47A/33

Indian Stamp Act, 1899—Sections 47A/33—Notice demanding differential stamp duty with interest and penalty issued on the ground that the property is being used for commercial purpose—At the time of execution of sale deed, the property in question was a residential property—Held, order passed by the Additional District Collector demanding differential stamp duty with interest and penalty on the ground that the property is being used for commercial purpose rightly quashed by the High Court—Appeal dismissed. 


File Name:- SC_JANUARY 2012_15