Addl. Distt. Sub-Registrar Siliguri vs Pawan Kumar Verma & Ors

The Supreme Court addressed whether the registering authority under the Registration Act, 1908 is bound by the stamp duty assessment made by the court in a partition suit. The Court held that once the court has fixed the valuation for stamp duty, the Registrar cannot reassess it, as per Section 47A of the Indian Stamp Act, 1899. The High Court's dismissal of the petition challenging the Civil Judge's order was upheld, affirming the binding nature of the court's valuation on the registration process.