Government Of Andhra Pradesh & Ors vs Smt. P. Laxmi Devi

The Supreme Court upheld the Andhra Pradesh High Court's declaration that Section 47A of the Indian Stamp Act, as amended by A.P. Act 8 of 1998, is unconstitutional. The Court found that the requirement for a party to deposit 50% of the deficit stamp duty as a condition precedent for a reference to the Collector violated principles of natural justice. The Court emphasized that such a provision could lead to unjust financial burdens on parties involved in property transactions, thereby infringing their rights.