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Supreme Court Dismissed Appeal on Stamp Duty Liability in Agreement to Sell – Reiterated Possession Clause Governs Duty Implication

Stamp Duty – Bombay Stamp Act, 1958 – Agreement to Sell Deemed as Conveyance When Possession Delivered – Courts Impounded Document for Recovery ...

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Supreme Court Allows Appeal in Property Dispute Over Rejection of Plaint Under Order VII Rule 11 CPC. The Court held that the plaint disclosed triable issues regarding mortgage, power of attorney revocation, and jurisdiction, and could not be rejected at the threshold.

The appellant, Vinod Infra Developers Ltd., claimed ownership of agricultural land in Jodhpur and alleged that it had borrowed Rs. 7.5 crores from res...

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Supreme Court Allows Appeal Against Condonation of 1116-Day Delay in Filing Appeal Against Ex-Parte Decree. Emphasizes Need for Sufficient Explanation for Inordinate Delay and Application of Res Judicata.

The present appeal arises from an order of the Madurai Bench of Madras High Court condoning a delay of 1116 days in filing an appeal against an ex-par...

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Partition Dispute Judgment: Unregistered Partition Deed Not Subject to Stamp Duty and Penalty Requirement. The Bombay High Court held that an unregistered partition deed recording a family arrangement does not require impounding for stamp duty or registration, and ordered a refund of penalties.

The High Court in this Writ Petition addressed the legality of an order by the trial Court that sent an unregistered partition deed to the Collector o...

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Bombay High Court Quashes Stamp Duty Demand in Auction Case. Court clarifies that market value determined in judicial auctions cannot be independently reassessed by stamp authorities.

The Bombay High Court has quashed a demand notice issued for deficit stamp duty and penalty. The Court held that where a property is sold under a cour...

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Bombay High Court Quashes Stamp Duty Demand on Rectification Deed. The Court ruled in favor of the petitioners, reducing the stamp duty on the rectified property area from 925.30 sq.mtrs. to 178.27 sq.mtrs.

The Bombay High Court quashed the orders of the Collector of Stamps and Appellate Authority. The court held that the demand for stamp duty on 925.30 s...

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High Court Quashes Deficit Stamp Duty Demand on Deemed Conveyance After 20-Year Delay. Maharashtra Co-operative Housing Society Succeeds in Writ Petition; Stamp Duty Demand Set Aside

The judgment emphasized that demands for deficit stamp duty are subject to a statutory time limitation under Section 53A of the Maharashtra Stamp Act....

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"Family Partition Deed Registered Within Time Due to Exclusion of Period for Stamp Duty Adjudication" Bombay High Court rules in favor of petitioner, excludes time taken by authorities in adjudicating stamp duty from calculation of registration period under Section 23 of the Registration Act, 1908.

The case lies in the interpretation of Section 23 of the Registration Act in conjunction with Section 34 of the Bombay Stamp Act. The court ruled that...

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Refund of Stamp Duty Granted: Application Found Within Time Limit as per Section 48(1) of Maharashtra Stamp Act. Court allows refund of stamp duty under Maharashtra Stamp Act as application falls within prescribed time limit under Section 48(1) and amended proviso of Mah.5 of 2010.

The petitioner challenged the rejection of his refund application for stamp duty paid on an Agreement to Sale, which was canceled due to disputes and ...