Collector Of Stamps vs Hem Lata And Anr.

The case concerns the valuation and stamping of a conveyance deed for a residential flat where the leasehold land was being converted to freehold by the Delhi Development Authority (DDA). The primary legal issue involves the application of Section 31 of the Indian Stamp Act regarding the determination of the correct stamp duty for a transfer of rights. The court examines whether the valuation should be based on the actual consideration paid or the market value as determined by the Collector of Stamps.