NOMINAL INDEX Ram Pal Soni And Another v. State Of U.P. Thru. Prin.Secy. Finance And Ors. 2024 LiveLaw (AB) 237 Gurmeher Singh vs. State of U.P. and Another 2024 LiveLaw (AB) 238 Aman @.
The Allahabad High Court has held that Section 47-A (3) of the Indian Stamp Act cannot be invoked where the property has been transferred by way of gift deed as Section 47-A is applicable to those.