Supervisory jurisdiction under Article 227 cannot unsettle concurrent findings on stamp duty undervaluation based on circle rate assessment.

Article 227 supervisory jurisdiction is limited to correcting jurisdictional error and cannot be used to reappreciate evidence or disturb concurrent factual findings. A decree for specific performance does not make the stated consideration conclusive for stamp duty purposes where the authorities find undervaluation. The circle rate notified by the competent authority is a relevant benchmark for assessing deficient stamp duty, and the Collector was justified in relying on it to determine the duty payable.

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Issues: Whether the High Court, while exercising supervisory jurisdiction under Article 227 of the Constitution of India, could interfere with concurrent findings that the sale deed was undervalued for stamp duty purposes notwithstanding a decree for specific performance, and whether the Collector was justified in determining duty on the basis of the circle rate under Section 47-A of the Haryana Amendment to Stamp Act.

Analysis: The power under Article 227 is confined to ensuring that subordinate courts and tribunals act within the bounds of their authority; it is not an appellate jurisdiction for reappreciating evidence or disturbing concurrent findings of fact. A decree for specific performance does not, by itself, make the stated consideration conclusive against the State for stamp duty purposes, particularly where the registering and revenue authorities have found the instrument to be undervalued. The circle rate notified by the competent authority is a relevant and governing benchmark for preventing evasion of stamp duty, and the authorities were justified in assessing the deficient duty on that basis.

Conclusion: The High Court's interference was unwarranted, and the Collector's determination of deficient stamp duty was upheld; the challenge to the duty demand failed.

Ratio Decidendi: Supervisory jurisdiction under Article 227 cannot be used to upset concurrent factual findings, and a decree for specific performance does not preclude determination of true value for stamp duty where the statutory authority finds undervaluation.

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