Urmila Devi vs Commr.Varanasi & Ors

The Supreme Court held that the order passed by the District Magistrate under Section 47A of the Indian Stamp Act, which directed the appellant to pay a deficit stamp fee based on an arbitrary valuation of Rs.140 per sq. ft., was liable to be set aside due to lack of discernible basis for the valuation. The Court found the order to be arbitrary and remitted the matter back to the District Magistrate for a fresh determination of property valuation, allowing the parties to present evidence.