C.J. Paul & Ors vs District Collector & Ors

The Supreme Court addressed the interpretation of the Indian Stamp Act, 1899, particularly Sections 47A(1) and 19B, in relation to the collection of deficit stamp duty. The Court held that the initiation of proceedings for deficit duty was valid as the notice was issued within the appropriate timeframe after the registration of the sale deeds. The Court affirmed the lower court's dismissal of the writ petition, emphasizing that the transactions in question raised significant concerns regarding their bona fides and legality under the relevant statutes.