Case Law Analysis
|Madras High Court
Section 47A Indian Stamp Act | Post-Registration Stamp Duty Notices Void Without Due Process: Madras HC
Madras High Court rules that any notice issued under Section 47A of the Indian Stamp Act after document registration is invalid unless due process is followed. The court quashed a deficit stamp duty notice, emphasizing procedural fairness before recovery, while granting liberty to authorities to reinitiate proceedings lawfully.