State Of Haryana & Ors vs Manoj Kumar

The Supreme Court held that the High Court's exercise of extraordinary jurisdiction under Article 227 was improper as it set aside the concurrent findings of lower courts regarding the sale deed's registration. The Court emphasized that under Section 47-A of the Haryana Stamp Act, the Registering Officer must ensure that the property value is accurately represented to avoid under-valuation and evasion of stamp duty. The Court upheld the District Collector's directive for the respondent to pay the difference in stamp duty, affirming the necessity of compliance with the law regarding property valuation.