The case involves a dispute over the classification of machinery as immovable property its valuation for stamp duty and ownership transfer under a conveyance deed The Sub-Registrar referred the matter ... to the Collector for valuation under Section -A of the Stamp Act The Collector imposed stamp duty and penalty which was partially modified by the Chief Controlling Revenue Authority Dissatisfied the appellant approached the High Court which upheld the Collector's findings leading to an appeal before the Supreme Court

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