GOVERNMENT OF A.P. vs P. LAXMI DEVI

The Supreme Court examined the constitutionality of Section 47A of the Indian Stamp Act, as amended by A.P. Act 8 of 1998, which mandates a 50% deposit of deficit stamp duty before a reference to the Collector can be made. The Court held that this provision is unconstitutional as it imposes an unreasonable condition on the right to seek a determination of market value and proper duty, thereby infringing upon the principles of natural justice. Consequently, the Court upheld the High Court's decision declaring the provision unconstitutional.