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    <title>2010 (3) TMI 1207 - Supreme Court</title>
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    <description>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.</description>
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      <link>https://www.taxtmi.com/caselaws?id=193642</link>
      <description>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.</description>
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