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 the distinct notices issued to it by respondent No.1-Collector of Stamps as well as notice dated 02/02/2022 attributing def...