Search Results for "deficit stamp duty"

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Search Results for "deficit stamp duty"

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High Court

High Court of Karnataka Quashes Trial Court Order Requiring Stamp Duty and Penalty on Agreement of Sale. Court Holds That Existing Tenancy Possession Does Not Amount to Delivery of Possession Under Section 52 of Transfer of Property Act, 1882, and Stamp Duty Must be Assessed Under Article 5(e) of Karnataka Stamp Act, 1959, Not Article 20.

14 Feb 2019

The dispute arose from a suit for specific performance of an agreement of sale dated 7.10.2009 filed by the plaintiff, who was a tenant in the suit pr...

High Court

Karnataka High Court Upholds Admission of Insufficiently Stamped Document for Collateral Purpose in Suit for Recovery of Possession — Document Admissible Under Section 35 of Karnataka Stamp Act, 1957 for Collateral Purpose of Contract.

20 Mar 2014

The plaintiff filed a suit for recovery of possession claiming absolute ownership of the property. The defendant contended that the property belonged ...

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

High Court of Karnataka Quashes Stamp Duty Demand in Karnataka Appellate Tribunal Order for Lack of Notice and Limitation — Karnataka Stamp Act, 1957 Sections 45-A and 46-A Demand Set Aside as Time-Barred and Violative of Natural Justice.

4 Mar 2025

The petitioners, Sri B C Prasad and Sri Guru Prasad, filed a writ petition under Articles 226 and 227 of the Constitution of India before the High Cou...

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 Quashes Stamp Duty Demand on BOT Concession Agreement — Agreement Not a Lease Under Maharashtra Stamps Act. Concession Agreement for Build, Operate and Transfer of Bridge Held Not to Create Leasehold Interest Under Section 2(n)(iii) of Maharashtra Stamps Act, 1958.

6 Mar 2020

The petitioner, Abhijeet Ashoka Infra Structure Pvt. Limited, entered into a Concession Agreement with the State of Maharashtra on 16/11/1998 for cons...

High Court

KAHC010051142020_1

24 Jul 2020

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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 Dismisses Petition Challenging Refusal to Impound Documents in Bank Recovery Suit — Stamp Duty Objection Must Be Raised at Time of Marking. Section 34 of Karnataka Stamp Act, 1957 does not mandate impounding after documents are marked without objection; belated application cannot compel court to impound.

7 Mar 2014

The petitioner, defendant No.1 in a suit filed by Vijaya Bank for recovery of money, challenged the trial court's order dated 19.04.2012 declining to ...

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...

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