State Of Haryana & Ors vs Manoj Kumar on 9 March, 2010
In State of Haryana & Ors. v Manoj Kumar, 2010[2]
RCR[Civil] 296, the Hon'ble Supreme Court considered the question
as to whether the stamp duty is liable to be affixed as per the
Collector's rate prevailing on the date when the sale deed is
presented for registration and/or at the rate when the 'agreement to
sell' was executed. Their Lordships have ruled that the stamp duty is
liable to be affixed as per the Collector's rate fixed on the date when
the instrument is presented for registration.