STATE OF HARYANA vs MANOJ KUMAR

The Supreme Court held that the High Court's exercise of 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 Section 47-A of the Haryana Stamp Act mandates that any under-valuation of property must align with the notified circle rates, and failure to do so renders the registration invalid. The Court upheld the District Collector's directive for the respondent to pay the difference in stamp duty, reinforcing the principle that compliance with statutory valuation is essential for valid property transactions.