https://www.taxtmi.com/caselaws?id=281175 The proviso to Section 47-A of the Indian Stamp Act, 1899, requiring deposit of 50% of the deficit duty before a reference to the Collector, is stated to be unconstitutional. The registering officer's role is only to make a preliminary assessment and refer disputed market value issues to the Collector, who alone determines market value and proper duty after notice and enquiry. Because registration is kept pending and no rights flow until the Collector decides, the pre-reference deposit was considered to have no rational nexus with the Act's object, to impose an unreasonable burden, and to offend equality; the proviso is therefore liable to be struck down. en-us Tue, 08 May 2001 00:00:00 +0530 Thu, 06 Jun 2019 15:44:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281175 The proviso to Section 47-A of the Indian Stamp Act, 1899, requiring deposit of 50% of the deficit duty before a reference to the Collector, is stated to be unconstitutional. The registering officer's role is only to make a preliminary assessment and refer disputed market value issues to the Collector, who alone determines market value and proper duty after notice and enquiry. Because registration is kept pending and no rights flow until the Collector decides, the pre-reference deposit was considered to have no rational nexus with the Act's object, to impose an unreasonable burden, and to offend equality; the proviso is therefore liable to be struck down. Case-Laws Indian Laws Tue, 08 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281175