Stamp Duty Proceedings Without Proof of Fraud? Supreme Court Refers Section 47-A Issue to Larger Bench: Supreme Court

The case involves Bharat Petroleum Corporation Limited and the District Revenue Officer (Stamps) & another over additional stamp duty on a land transfer. Bharat Petroleum had purchased land from the Government of India, paid the full sale consideration through cheques in 2014, and received possession on 21st January, 2014. A transfer deed was executed on 24th June, 2016, but the registering authority referred it under Section 47-A of the Indian…