Sri B. Kumaraswamy Reddy, v. The Government of Andhra Pradesh, Rep. by its Principal
Case brief
What is this about?
The Court allowed these writ petitions, declaring demand notices for deficit stamp duty issued by a Joint Sub-Registrar under Section 41-A of the Indian Stamp Act, 1899, to be illegal and without jurisdiction, as the District Registrar is the competent authority.
What did the court decide?
Impugned demand notices issued by the Joint Sub-Registrar-I, Nellore, were declared illegal and without jurisdiction.