R. Neetha v. the Registar General
Case brief
What is this about?
The court observed that the record lacked sufficient proof of notice and enquiry proceedings under Section 45B of the Kerala Stamp Act regarding undervaluation. Consequently, the impugned orders initiating recovery action were set aside, and the respondents were directed to serve adequate notice and provide an opportunity of hearing before finalizing the proceedings.
What did the court decide?
Impugned orders under Section 45B reading Rs.3, 3 were set aside and respondents directed to issue notice by registered post and consider objections with a four-month timeline for finality.