Madras High Court Quashes Sub-Registrar's Order Demanding Stamp Duty Under Article 35(a) for Supplementary Lease Deed, Holds Transfer of Mining Lease Under Rule 36F Attracts Duty Under Article 63 Based on Consideration. Stamp duty on transfer of lease is payable only on consideration; nil consideration means no duty, and impugned order cannot be sustained by new grounds in counter....
Background: The dispute arose from the refusal of the Sub-Registrar, Kaveripattinam, Krishnagiri, to register a supplementary lease deed transferring a mining lease. The petitioner, M/s. Premier Grani...
