#Stamp Duty Recovery

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.

Madras High Court holds that Sub-Registrars cannot initiate Section 33A proceedings for deficit stamp duty; only District Registrar has statutory authority.