Supreme Court Clarifies Procedural Obligations in Stamp Duty Cases

In a significant judgment, the Supreme Court of India in Chief Revenue Controlling Officer-cum-Inspector General of Registration & Ors. vs. P. Babu (Civil Appeal Nos. 75-76 of 2025), emphasized that procedural safeguards are critical in determining property valuations under Section 47A of the Indian Stamp Act, 1899. The court underscored that the phrase “reason to

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