STATE OF RAJASTHAN 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 stamp duty applicable at the time of execution, not on subsequent valuations. The Court affirmed the High Court's decision to direct the registration of sale deeds without imposing additional stamp duty, emphasizing the need for adherence to the original agreement terms. The appeal was dismissed, upholding the lower court's ruling.