TRIDESHWAR DAYAL AND ANR. vs MAHESHWAR DAYAL AND ORS.

The Supreme Court held that the Collector has the authority to examine the correctness of property valuation under Section 47-A of the Indian Stamp Act, 1899. The Court ruled that the orders of the Collector for realizing escaped duty were valid and not subject to limitation, as they were follow-up actions from a civil court's direction. The appeal by the appellants was dismissed, affirming the High Court's decision to remand the case to the Collector for further proceedings.