HC sets aside adjudication of stamp duty by Collector as he failed to ascertain the fact that proper

Stamp Act: Where respondents while adjudicating upon application of petitioner filed under section 31 had not ascertained fact that value mentioned in sale deed was less than market value and petitioner had wilfully under-valued property, with a fraudulent intention to evade proper stamp duty, impugned order passed by respondent taking recourse to section 47A was to be set aside