(1.) A short but an intricate question is involved in this writ petition.
(2.) The question is as to whether the authorities under the Indian Stamp Act, 1899 in exercise of power under Section 47A of the Act are empowered to determine the market value of the land under transfer when the same has been sold by public auction or by inviting tenders under the supervision of the Court at a value approved by the Court.
(3.) The facts leading to the above question may be summarised as under: