Collector not empowered to revise stamp duty which is already levied & paid

Sukoon Construction Pvt. Ltd. Vs The Collector of Stamp & Anr. (Bombay High Court)

Held that the Collector could not have revised the stamp duty upon the Deed of Assignment, when he has already once levied the stamp duty and endorsed a certificate to that effect on the Deed and such stamp duty was also paid.

Facts- The petitioner, a private limited company, is engaged in the business of construction and development of properties. It has approached this court assailing

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