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PLRonline.in

Stamp Act S. 47A(3) - Proceedings initiated after 3 years - Barred

Ownership - Appellants have failed to prove that the suit land formed part of khasra because they did not adduce any evidence to establish that the land on which restaurant was being run formed part of those khasra numbers - Appellants not owners of suit land

Stamps Act S. 47-A – Nature of user is relatable to the date of purchase and it is relevant for the purpose of calculation of stamp duty.

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Stamp Act, S. 47-A – Period of 3 years prescribed therein.

Stamp Act S. 47A(3) – Proceedings initiated after 3 years – Barred

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