In Brief
The appellant, a property purchaser, challenged the Collector of Stamps' order classifying a Deed of Assent as a Gift Deed and the resulting penalty demand. The High Court upheld the Collector's classification and rejected the appellant's writ petition. The Supreme Court held that a subsequent purchaser must deposit outstanding penalty even by post-dated cheques are not acceptable payment mode. The Court affirmed that the appellant may reapply for building permission after full payment, and declined to entertain subsequent actions by authorities that were outside the original writ petition's scope.
The lawyer headnote and full judgment text are available to registered users.