Search Results for "Deficit stamp duty"

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Search Results for "Deficit stamp duty"

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High Court

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

3 Oct 2024

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

Supreme Court

Supreme Court Upholds Inherent Powers of Courts to Recall Insufficiently Stamped Evidence. Key Judgment on the Reassessment of Admitted Documents in Civil Proceedings to Prevent Revenue Loss

9 Jul 2024

This civil appeal addresses whether a court can recall the admission of an instrument as evidence, which was marked as an exhibit despite being insuff...

High Court

Bombay High Court Dismisses Writ Petition Challenging DRT Order in SARFAESI Act Case — Petitioner Failed to Show Any Error in DRT's Refusal to Set Aside Auction Sale. Court Held That DRT's Order Was Not Without Jurisdiction and That the Petitioner Had an Alternative Remedy of Appeal Under Section 18 of SARFAESI Act.

19 Aug 2016

The petitioner, Asset Reconstruction Company (India) Limited, acting as trustee of Arcil-SBPS-024-I Trust, filed a writ petition under Article 226 of ...

High Court

Gujarat High Court Quashes Stamp Duty Demand Against Developer in Leasehold Development Agreement — Development Agreement Not Conveyance Under Gujarat Stamp Act, 1958. The Court held that a development agreement that does not transfer ownership or leasehold rights is not an instrument of conveyance under Section 2(g) of the Gujarat Stamp Act, 1958, and thus not chargeable to stamp duty.

17 Mar 2026

The petitioner, M/s Vaibhav Corp. Pvt. Ltd., filed a petition under Article 226 of the Constitution of India read with the Gujarat Stamp Act, 1958, ch...

High Court

Bombay High Court Allows Section 9 Petition for Appointment of Receiver and Injunction in Loan Default Case — Lender Entitled to Interim Measures to Secure Repayment of Outstanding Amount. The court held that where a borrower defaults and the loan agreement provides for repossession, the lender is entitled to interim relief under Section 9 of the Arbitration and Conciliation Act, 1996, including appointment of receiver and injunction to prevent alienation of assets.

18 Dec 2013

The petitioner, L & T Finance Limited, filed a petition under Section 9 of the Arbitration and Conciliation Act, 1996, seeking interim measures agains...

High Court

Bombay High Court Quashes Stamp Duty Demand on Shifting Agreements in MHADA Redevelopment Project — Collector of Stamps Lacked Review Power and Agreements Were for Temporary Shifting, Not Permanent Alternate Accommodation Under Article 25(d) of Bombay Stamp Act, 1958.

17 Apr 2012

The Petitioner, Guruashish Construction Pvt. Ltd., a builder and developer, entered into a tripartite Joint Development Agreement dated 10 April 2008 ...

High Court

High Court Quashes Stamp Duty Order in Property Dispute Under Karnataka Stamp Act, 1957, Remands for Fresh Consideration Based on Prior Possession Claim

22 Jan 2026

The petitioners filed a writ petition under Article 227 of the Constitution of India, 1950, challenging an order dated 25.11.2019 that directed them t...

High Court

Gujarat High Court Quashes Stamp Duty Demand on Development Agreement Not Constituting Conveyance. Development agreement held not liable to stamp duty as a conveyance under Article 5 of Schedule I of the Gujarat Stamp Act, 1958, since it did not transfer ownership or leasehold rights.

17 Mar 2026

The petitioner, M/s Vaibhav Corp. Pvt. Ltd., filed a petition under Article 226 of the Constitution of India read with the Gujarat Stamp Act, 1958, ch...

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 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...

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