Search Results for "Stamp Rules"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
Supreme Court Upholds Refusal to Eschew Proof Affidavit in Probate Proceedings. ...
Supreme Court Allows Agriculturists' Appeal for Enhanced Compensation; Condones ...

Search Results for "Stamp Rules"

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High Court

Bombay High Court Allows Petition Challenging Stamp Duty Assessment on Flat Purchase Agreements. Agreements for sale of flats in a building under construction are agreements to sell, not conveyances, and stamp duty is to be assessed on the consideration stated in the agreement, not on market value.

22 Nov 2006

The petitioner, M/s. Padmavati Construction Co., a partnership firm, was developing a plot of land in Chembur, Mumbai. The registered owner, Bombay Co...

High Court

Bombay High Court Directs Collector to Consider Refund of Stamp Duty Paid on Unconsummated Sale Agreement Due to Covid-19 Pandemic. Petitioner entitled to refund under Section 52 read with 52A of Maharashtra Stamp Act, 1958 as no instrument was executed and transaction fell through.

7 Jan 2023

The petitioner, Deepti Kavit Ved, desired to purchase Flat No.707, 'B' Wing, Nishchy Building for a total consideration of Rs.74 Lakhs from M/s. Shree...

High Court

Karnataka High Court Considers Writ Petitions by Asset Reconstruction Company Challenging Impounding of Agreement, Cancellation of Deed, and Gift Deed Registration. Petitions Involve Interpretation of SARFAESI Act, Karnataka Stamp Act, and Powers of Registration Authorities.

20 Dec 2024

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Supreme Court

Supreme Court Dismisses LIC's Appeal on Stamp Duty for Insurance Policies in Rajasthan. State Has Legislative Competence Under Concurrent List to Collect Stamp Duty on Insurance Policies, But Relief Granted on Facts.

30 Apr 2024

The Supreme Court considered an appeal by the Life Insurance Corporation of India (LIC) against a judgment of the Rajasthan High Court which upheld th...

High Court

High Court of Karnataka Allows Appeal in Part, Modifies Direction to District Registrars Regarding Market Value Fixation — Observations Restricting Valuation to Notified Government Value Set Aside. The Division Bench held that the District Registrar's power under Section 45A of the Karnataka Stamp Act, 1957 permits determination of market value higher than notified Government value in appropriate cases.

21 Feb 2013

The case arose from a writ petition (W.P.No.5068/2009) disposed of by a learned Single Judge of the Karnataka High Court on 3 December 2010. In the co...

High Court

Karnataka High Court Allows Writ Petition in Specific Performance Suit for Non-Compliance with Stamp Duty Provisions. Court directs payment of ten times deficit stamp duty on unstamped agreement for sale under Karnataka Stamp Act, 1957.

27 Jan 2016

The petitioners, defendants 2 and 3 in OS No.3/2011 pending before the Senior Civil Judge, Sirsi, filed a writ petition under Articles 226 and 227 of ...

High Court

Madras High Court Dismisses Revenue's Appeal in Lottery Ticket Commission TDS Case — Difference Between Face Value and Sale Price Not 'Commission' Under Section 194G of Income Tax Act, 1961. The court held that trade discount given to agents/dealers for encouraging sale of lottery tickets does not amount to commission requiring tax deduction at source, and thus no liability under Sections 201(1) and 201(1A) arises.

9 Apr 2026

The case involves a tax dispute between the Commissioner of Income Tax, Coimbatore (petitioner) and M/s Martin Lottery Agencies Ltd (respondent/assess...

High Court

Bombay High Court Quashes Stamp Duty Demand on Lease Deed with MMRDA, Holding Government Instrument Exempt Under Maharashtra Stamp Act. Lease deed executed between petitioner and MMRDA is an instrument of the government and exempt from stamp duty under Article 5(a) of Schedule I of the Maharashtra Stamp Act, 1958.

5 Oct 2020

The petitioner, Goisu Realty Private Limited, challenged an order dated 13th August 2020 passed by the Collector of Stamps, Andheri, which sought to s...

High Court

High Court of Karnataka Quashes Sub-Registrar's Endorsement Rejecting Sale Certificate as Time-Barred Under Section 89 of Registration Act, 1908. Petitioner Purchased Property in SARFAESI Auction, Bank Forwarded Certificate Late but Court Held No Limitation for Registration Under Section 89(4).

26 Jun 2013

The petitioner, M/s. MGM Pooja Buildtech Private Limited, purchased a property (Plot No.108, Metagali, K.R.S. Road, Mysore, measuring 4,056 sq. meters...

Supreme Court

Supreme Court Appoints Sole Arbitrator in Arbitration Petition Under Arbitration and Conciliation Act, 1996. The court allowed the petition after the petitioners paid stamp duty and penalty under the Karnataka Stamp Act, 1957, curing the defect in the unstamped Hotel Management Agreement containing the arbitration clause.

25 Jan 2022

The petition was filed under Section 11(6) read with Section 11(12)(a) of the Arbitration and Conciliation Act, 1996, by Intercontinental Hotels Group...

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