Case Law Analysis
|Patna High Court
No Jurisdiction Post-Registration to Levy Deficit Stamp Duty Under Section 47-A(1) Indian Stamp Act | Orders Refund of Pre-Deposits Within 8 Weeks : Patna HC
The Patna HC held that post-registration, authorities lack jurisdiction to levy deficit stamp duty under Section 47-A(1) of the Indian Stamp Act and quashed the orders demanding it. It directed refund of any pre-deposited amounts within eight weeks, affecting buyers, sellers and revenue officials in Bihar.