STATE OF PUNJAB vs MAHAJAN SABHA — C.A. No. 11508/1995

The Supreme Court allowed Punjab's appeal, holding that the Collector's action to recover deficit stamp duty (₹32,350) and registration fees (₹1,000) on a 1987 sale deed was not barred by the two-year limitation period. The Court interpreted Section 47-A of the Indian Stamp Act to mean that when a Sub-Registrar refers an undervalued document to the Collector, the two-year limitation applies only to suo motu actions by the Collector, not to actions initiated upon such referral. Accordingly, the Court set aside the High Court and District Judge orders favoring Mahajan Sabha and confirmed the Collector's decision. This case analysis is maintained by casestatus.in based on publicly available court records.