Search Results for "Bombay Stamp Act 1958"

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Search Results for "Bombay Stamp Act 1958"

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High Court

Bombay High Court Allows Petition Challenging Stamp Duty Demand on Collateral Security Bond. Security-cum-Mortgage Bond executed as collateral security for loan is chargeable under Article 40(c) of Schedule I of Bombay Stamp Act, 1958, not as mortgage deed.

23 Dec 2005

The petitioner, M/s. Jaika Automobiles Private Limited, a private limited company, filed a writ petition under Articles 226 and 227 of the Constitutio...

High Court

Bombay High Court Quashes Stamp Duty Demand Against Successors in Interest Due to Violation of Natural Justice. Predecessor in title not given opportunity of hearing before determination of deficit stamp duty under Maharashtra Stamp Act, 1958.

18 Jul 2014

The petitioners, who are the legal heirs and successors in interest of one Abubakar Memon, filed a writ petition under Article 226 of the Constitution...

High Court

Bombay High Court Allows Writ Petition Challenging Stamp Duty Demand on Agreement for Sale. Agreement for Sale Without Possession Not a Conveyance Under Bombay Stamp Act, 1958.

3 May 2005

The petitioner, Nirmala Manherlal Shah, entered into an agreement for sale of immovable property in Mumbai. The agreement did not involve delivery of ...

High Court

Bombay High Court Quashes Deficit Stamp Duty Demand Against Housing Society Due to Limitation Under Section 53A of Maharashtra Stamp Act. Demand raised beyond six-year period from Amnesty certificate under Section 41 is barred by time, and even otherwise, a 20-year delay is unreasonable.

3 Oct 2024

The Petitioner, Uma Niwas Co-Operative Housing Society Ltd., a society registered under the Maharashtra Co-operative Societies Act, 1960, filed a writ...

High Court

Bombay High Court Rules Against Stamp Duty on Amalgamation Orders Under Companies Act, 1956. Court Order Sanctioning Scheme of Amalgamation Is Not a Conveyance Under Bombay Stamp Act, 1958.

31 Mar 2016

The case involved a reference under the Bombay Stamp Act, 1958, arising from a scheme of amalgamation between Reliance Industries Limited (transferee)...

High Court

Bombay High Court Allows Writ Petition Challenging Order to Pay Deficit Stamp Duty on MOU in Specific Performance Suit. MOU Not an Agreement of Sale Under Bombay Stamp Act, 1958 as No Consideration Paid or Possession Delivered.

13 Dec 2017

The petitioners, M/s Dharati Developers and its partners, filed a suit for specific performance of a Memorandum of Understanding (MOU) dated 24th Janu...

High Court

Bombay High Court Allows Writ Petition in Stamp Duty Dispute on Amalgamation Scheme — Reduction of Share Capital Prior to Merger Must Be Considered for Valuation. Court holds that stamp duty under Article 25(da) of Maharashtra Stamp Act, 1958 is payable on the market value of shares as on appointed date, which includes the reduced share capital sanctioned by High Court.

25 Sep 2024

The petitioner, J. P. Morgan Securities India Pvt. Ltd., filed a writ petition challenging the rejection of its appeal under Section 53(1A) of the Mah...

High Court

Bombay High Court Quashes Collector's Order in Stamp Duty Dispute — Auction Sale Consideration Prevails Over Market Value. Stamp duty on sale certificate must be computed on actual auction sale consideration, not market value, under Maharashtra Stamp Act, 1958.

28 Jan 2026

The petitioner, Shweta Aditya Malhotra, purchased a property through an auction sale conducted by the Collector of Stamps, Andheri Division, Mumbai, f...

High Court

Bombay High Court Quashes Stamp Duty Demand on Timber Auction Bid Sheets. Bid Sheet for Purchase of Timber from Forest Department Not a 'Conveyance' Under Bombay Stamp Act, 1958 as It Does Not Transfer Any Right, Title or Interest in Property.

7 Sep 2010

The Nagpur Timber Merchants Association and another petitioner challenged a Government Resolution dated 27.08.2009 and subsequent directions by which ...

High Court

Bombay High Court Quashes Deficit Stamp Duty Demand on Sub-Lease of Multiplex — Lease Premium Not Part of Consideration for Sub-Lease Under Bombay Stamp Act, 1958. The Court held that the expression 'consideration for the sub-lease' in Article 35(a) of Schedule I of the Bombay Stamp Act, 1958 refers only to the consideration moving from the sub-lessee to the sub-lessor, and not the premium paid by the original lessee to the lessor.

9 Jul 2014

The petitioner, CR Retail Malls (India) Limited, challenged an order dated 21 March 2013 passed by the Chief Controlling Revenue Authority, Maharashtr...

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