State Of Rajasthan & Ors vs M/S Khandaka Jain Jewellers

The Supreme Court held that under Section 47A(2) of the Stamps Act, 1952, the registration authority must register sale deeds based on the valuation determined by the executing court, without imposing additional stamp duty. The Court affirmed the High Court's decision to direct the registration of sale deeds executed in compliance with court decrees for specific performance. The appeal was dismissed, upholding the rights of the petitioner to have the sale deeds registered as per the original agreement without further financial burden.