Case Law Analysis
|Punjab and Haryana High Court
Section 31 Indian Stamp Act | Collector Lacks Power to Impose Penalty or Direct Recovery; Parking Contracts Are Leases : Punjab & Haryana HC
The Punjab & Haryana HC ruled that a Collector under Section 31 Indian Stamp Act can only determine duty, not impose penalties or order recovery. It also held municipal parking contracts are leases under Section 2(16)(c) as they involve letting of tolls, and functus officio does not bar impounding powers. The decision limits revenue authorities' enforcement powers and clarifies stamp duty for public parking arrangements.