Stamp Duty Can’t be levied Twice on same sale consideration for property transfer

Deputy Collector & Anr. Vs Meera S. Desai & Anr. (Gujarat High Court)

The case of Deputy Collector & Anr. vs. Meera S. Desai & Anr. before the Gujarat High Court revolves around the issue of whether stamp duty can be levied twice on the same sale consideration for property transfer. The appeal was filed by the state, represented by the learned AGP Ms. Hetal Patel, against the decision of the learned Single Judge who had quashed the show-cause notices and the order passed by the Stamp Authority.

The main contention of the appellant was that the notices were is

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