Stamp duty for sale by official liquidator

depend upon the type of machinery.(refer S.C. in Hindustan Petroleum - a landmark decision). if it is capable of being removed then it will be classified as moveable property and lower rate of S.Duty is attracted (3% In Maharastra).otherwise it will be immoveable property ans will be treated as stock and barrel with other items at 5% ; though on Value mentioned in the certificate of Sale and certainly not on the Market / Ready Reckoner value.