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![Epanjiyan Rajasthan, Registration & Stamps [IGRS]](https://cms.ezylegal.in/wp-content/uploads/2023/03/refund-of-stamp-duty.jpg "Epanjiyan Rajasthan, Registration & Stamps [IGRS] #45")
![SC: Imposition of extreme penalty under Indian Stamps Act, 1899, cannot be based on the 'mere factum of evasion of duty' [Read Order]](https://img.indiafilings.com/learn/wp-content/uploads/2018/08/12005650/Image-1-Rajasthan-Property-Registration.jpg "SC: Imposition of extreme penalty under Indian Stamps Act, 1899, cannot be based on the 'mere factum of evasion of duty' [Read Order] #149")
