URMILA DEVI vs COMMR.VARANASI .

The Supreme Court held that the order imposing a deficit stamp fee under Section 47A of the Indian Stamp Act was arbitrary due to the lack of a discernible basis for the valuation of the property at Rs.140 per sq. ft. The Court found that neither the District Magistrate's order nor the subsequent appeals provided sufficient criteria for this valuation, leading to the conclusion that the orders were liable to be set aside. Consequently, the appeal was allowed, and the matter was remitted to the District Magistrate for a fresh determination of property valuation with an opportunity for evidence.