Stamp Deficiency Can Be Recovered From Legal Representatives To The Extent Of Their Inheritance: Allahabad High Court

The Allahabad High Court has held that deficiency under the Indian Stamp Act,1899 can be recovered from legal representatives of the deceased only to the extent of their inheritance. Section 181 of the U.P. Revenue Code, 2006 provides for recovery proceedings against the legal representatives in cases of arrears of land revenue. It provides that recovery proceedings may continue against the…