HAR DEVI ASNANI vs STATE OF RAJASTHAN .

The Supreme Court addressed the appellant's challenge against the Additional Collector's order under the Rajasthan Stamp Act, 1998, which imposed a deficit stamp duty based on a valuation significantly higher than the sale price stated in the Sale Deed. The Court held that the appellant had an alternative remedy available through revision before the Board of Revenue, thus upholding the High Court's dismissal of the writ petition under Articles 226 and 227 of the Constitution. The Court emphasized the importance of exhausting statutory remedies before invoking extraordinary jurisdiction.