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Search Results for "stamp duty value"

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High Court

High Court Quashes Stamp Duty Demand and Order in Writ Petition by Petitioner Against State of Maharashtra Under Maharashtra Stamp Act, 1958 Due to Time-Barred Proceedings and Erroneous Computation

24 Feb 2026

The Petitioner, challenged Demand Notices and an Order by the Collector of Stamps and CCRA under the Maharashtra Stamp Act, 1958, alleging a deficit i...

High Court

Supreme Court Dismisses Appellant in Land Acquisition Compensation Case Under 2013 Act. Compensation Must Be Determined as per Market Value Under Indian Stamp Act, 1899 Without Applying Theory of Dediction from Land Acquisition Act, 1894, as per Section 26 of The Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013.

27 Mar 2025

The dispute arose from the acquisition of land for widening and four-laning of National Highway No.12-A in Jabalpur, Madhya Pradesh, under The Right t...

High Court

High Court of Karnataka Allows Amendment in Suit for Specific Performance to Include Alternative Relief of Refund of Advance Amount. Amendment Sought Under Order VI Rule 17 CPC and Section 22 of Specific Relief Act, 1963 Held Permissible as It Does Not Change Nature of Suit.

9 Aug 2024

The petitioner, M/s. Samrudhi Groups, a registered partnership firm, filed a suit for specific performance of contract (O.S.No.281/2017) against the r...

Supreme Court

Supreme Court Upholds High Court Decision: BOT Scheme Agreements Classified as Leases, Rejects Claims of Legitimate Expectation and Promissory Estoppel. In a landmark ruling, the Supreme Court affirms that Build, Operate & Transfer (BOT) agreements for toll collection fall under the definition of a lease, dismissing appeals challenging legislative amendments and executive assurances.

19 Jul 2024

Petitions decided by the High Court of Madhya Pradesh, questioning whether a Build, Operate & Transfer (BOT) Scheme agreement, where the right to ...

High Court

Bombay High Court Allows Impounding of Unregistered MoU Under Stamp Act in Civil Suit — Trial Court's Rejection Set Aside. Section 33 of Maharashtra Stamp Act Mandates Impounding of Insufficiently Stamped Documents Irrespective of Registration Requirement Under Section 49 of Registration Act.

23 Jan 2018

The petitioners, Yuvraj Developers, a partnership firm, filed a writ petition under Article 227 of the Constitution of India challenging an order date...

High Court

Bombay High Court Quashes Stamp Duty Demand on Preliminary Agreement Not Amounting to Conveyance — Agreement for Sale Without Immediate Possession Not Deemed Conveyance Under Article 25(b) of Maharashtra Stamp Act, 1958. The court held that a preliminary agreement for sale where possession is not delivered immediately cannot be treated as a conveyance under Explanation I to Article 25 of Schedule I of the Maharashtra Stamp Act, 1958.

17 Jul 2019

The petitioners, Narendra Janardan Pathak and others, entered into a 'preliminary agreement' dated 21 February 2011 with the respondents-vendors for t...

High Court

High Court of Karnataka Dismisses Writ Petition Challenging Trial Court Order on Stamp Duty in Specific Performance Suit. Agreement for Sale Recognized Prior Possession, Thus Stamp Duty Payable Under Article 5(e)(ii) of Karnataka Stamp Act, 1957, Not as Conveyance Under Article 5(e)(i).

11 Mar 2026

The dispute originated from a suit for specific performance of an agreement dated 23.06.2018 filed by respondent No.1 against the petitioner and other...

High Court

Karnataka High Court Quashes Stamp Duty Reassessment Orders in Sale Deed Dispute — Valuation Based on Guideline Value Without Proper Opportunity Held Invalid. Court sets aside orders passed under Section 45A of the Karnataka Stamp Act, 1957 for non-compliance with principles of natural justice and lack of proper enquiry.

15 Jul 2022

The case involves two writ petitions filed under Articles 226 and 227 of the Constitution of India. The petitioner in W.P.No.10535/2012 is Dodballapur...

Supreme Court

Supreme Court Allows Appeals of Revenue Authorities in Stamp Duty Undervaluation Cases — Revisional Powers Under Section 47A of Indian Stamp Act, 1899 Upheld. The Court held that the limitation period for suo motu revision by the Chief Controlling Revenue Authority is five years from the date of the order, not from the date of registration.

1 Jan 2020

The Supreme Court of India heard a batch of civil appeals arising from orders of the Madras High Court concerning the interpretation of Section 47A of...

High Court

Bombay High Court Allows Writ Petition Challenging Stamp Duty Reassessment in Development Agreement Case — Revenue Sharing Arrangement Not Constituting Conveyance. Interest-free refundable deposit and revenue sharing in development agreement held not to be consideration for transfer of property under Maharashtra Stamp Act, 1958.

8 Aug 2019

The petitioner, Godrej Properties Ltd. (GP), entered into a development agreement with Goldbricks Infrastructure Private Ltd. (GIPL) on 30.09.2011 for...

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