https://www.taxtmi.com/caselaws?id=309545 A writ challenge to a notice under Section 47(A) of the Indian Stamp Act was held premature because the statute requires a reference, hearing, and a reasoned adjudication by the Collector before appellate remedies can be pursued; the writ petition could not bypass that process, and it was dismissed. A sale certificate issued after a SARFAESI auction by an authorised officer was also held outside Article 18 of the Stamp Act because that provision applies only to sales by a civil or revenue court, Collector, or revenue officer. The impugned notice was therefore valid, and stamp duty could be assessed on market value principles. en-us Mon, 21 Aug 2017 00:00:00 +0530 Fri, 08 Sep 2023 22:19:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309545 A writ challenge to a notice under Section 47(A) of the Indian Stamp Act was held premature because the statute requires a reference, hearing, and a reasoned adjudication by the Collector before appellate remedies can be pursued; the writ petition could not bypass that process, and it was dismissed. A sale certificate issued after a SARFAESI auction by an authorised officer was also held outside Article 18 of the Stamp Act because that provision applies only to sales by a civil or revenue court, Collector, or revenue officer. The impugned notice was therefore valid, and stamp duty could be assessed on market value principles. Case-Laws Indian Laws Mon, 21 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309545