https://www.taxtmi.com/caselaws?id=182074 After registration of a deed, the registering authority becomes functus officio and cannot reopen the question of stamp sufficiency or property value to demand deficit stamp duty. The statutory scheme requires stamp duty to be examined before registration is completed: Section 33(1) permits impounding only when the instrument comes before the officer in the course of his functions, and Section 35 bars registration of an insufficiently stamped instrument. The registration rules do not expand that power into a post-registration inquiry, so any demand for additional duty after completion of registration is beyond jurisdiction. en-us Tue, 23 Mar 1965 00:00:00 +0530 Mon, 02 May 2016 12:33:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182074 After registration of a deed, the registering authority becomes functus officio and cannot reopen the question of stamp sufficiency or property value to demand deficit stamp duty. The statutory scheme requires stamp duty to be examined before registration is completed: Section 33(1) permits impounding only when the instrument comes before the officer in the course of his functions, and Section 35 bars registration of an insufficiently stamped instrument. The registration rules do not expand that power into a post-registration inquiry, so any demand for additional duty after completion of registration is beyond jurisdiction. Case-Laws Indian Laws Tue, 23 Mar 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182074