Bharat Heavy Electricals Ltd., vs The State Of Andhra Pradesh, on 22 November, 2024
ii) Even assuming that the Vigilance and Enforcement
Department has authority under the Stamp Act, the same
would not extend to undertake the exercise taken up by
the Vigilance and Enforcement Department in as much as
Section 73 of the Indian Stamp Act, which is the only
provision which provides for any review of short falling the
payment of stamp duty, does not permit such an exercise.
He would also draw the attention of this Court to the
amendment sought to be made to Section 73 and the
rejection of the said amendment had been quashed by a
Division Bench of the erstwhile High Court of Judicature
at Hyderabad for the State of Telangana and the State of
Andhra Pradesh reported in Canara bank and Ors. Vs.
District Registrar and Collector, registration and
Stamps Department and Ors., 2and affirmed by the
2
1997 (4) ALT 118
7
Hon‟ble Supreme Court in the Judgment in District
Registrar and Collector, Hyderabad and Others vs.
Canara bank and Ors.3