https://www.taxtmi.com/caselaws?id=182074 The Supreme Court held that after the registration of the document, the registering authority lost the power to hold an enquiry regarding the property value or call for deficit stamp duty payment. The court referred to the doctrine of functus officio, stating that once the registration is completed, the authority cannot impound the document. Consequently, the court did not address the second question regarding the stamp duty type. A separate opinion disagreed, suggesting the authority retained power to report insufficient stamp duty. Ultimately, the majority decision prevailed, denying the authority to conduct an enquiry post-registration. 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 The Supreme Court held that after the registration of the document, the registering authority lost the power to hold an enquiry regarding the property value or call for deficit stamp duty payment. The court referred to the doctrine of functus officio, stating that once the registration is completed, the authority cannot impound the document. Consequently, the court did not address the second question regarding the stamp duty type. A separate opinion disagreed, suggesting the authority retained power to report insufficient stamp duty. Ultimately, the majority decision prevailed, denying the authority to conduct an enquiry post-registration. Case-Laws Indian Laws Tue, 23 Mar 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182074