As per the case facts, a suit for perpetual injunction was filed, relying on an agreement of sale. A dispute arose regarding the stamp duty and penalty imposed on this ... agreement, with the lower court levying a ten-times penalty. The appeal challenged this penalty and the procedure for determining the stamp duty. The question arose whether imposing a ten-times penalty was legal at that stage and if the appellant was wrongly denied the option for the District Registrar to determine the proper stamp duty and penalty. Finally, the Supreme Court set aside the ten-times penalty. It directed the trial court to send the agreement to the District Registrar for determination of deficit stamp duty and penalty. Upon compliance, the document is to be admitted into evidence. The appeals were partially allowed.