Indian Stamp Act, 1899
19 Supreme Court judgments considering this law. Search within these.
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Adarsh Sahkari Grih Nirman Swawlambi Society Ltd. v. The State of Jharkhand & Ors.
Issue arose whether the impugned Memo issued by the Principal Secretary, Department of Registration liable to be set aside on the ground of illegality, as it seeks to rely on a superfluous and redundant requirement.
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Samiullah v. The State of Bihar & Ors.
Issue arose as regard the sub-rules (xvii) and (xviii) to r.19 of the Bihar Registration Rules, 2008 empowering registering authorities to refuse registration of documents, if proof of mutation of the property under sale in…
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M/S Godwin Construction Pvt. Ltd. v. Commissioner, Meerut Division & Anr.
Whether the stamp duty on the instrument “Security Bond cum Mortgage Deed”, is chargeable under Article 40 or Article 57 of Schedule 1-B of the Indian Stamp Act 1899.
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& Others v. Shelf Drilling Ron Tappmeyer Ltd. Etc.
The present matter raised important questions of law relating to interpretation and interplay between Section 144C and Section 153(3) of the Income Tax Act, 1961. The question for consideration was on the applicability of Section…
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Aman Bhatia v. State (GNCT of Delhi)
Issue arose whether the High Court was right in holding that a licensed stamp vendor falls within the ambit of a public servant for the purposes of Prevention of Corruption Act, 1988; and whether the conviction of the…
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Madhya Pradesh Road Development Corporation v. Vincent Daniel and Others
The issue relates to the applicability of the “theory of deduction” for determining the compensation payable under The Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013.
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N.P. Saseendran v. N.P. Ponnamma & Ors.
The question to be decided herein is twin fold, whether the document of the year 1985 is a gift or Settlement or Will and whether the requirements under law or conditions in the deed have been satisfied to vest a legal right.
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of Registration, & Ors. v. P. Babu
Matter referred by Joint Sub-Registrar to the Special Deputy Collector (Stamps) for determining the correct market value of the property. When both the authorities viz., the Registering Authority and the Collector are vested with…
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Mukesh v. The State of Madhya Pradesh & Anr.
Whether the High Court was right in holding that the compromise decree in favor of the appellant needed registration and stamp duty was also required to be paid for mutation of the subject land.
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State of Andhra Pradesh and Others v. Dr. Rao, V.B.J. Chelikani and Others
Issue arose that whether the Government, like any private individual, have the absolute discretion to frame policy, distribute resources and enter into a contract with whomsoever it pleases, on any terms and conditions it so…
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The State of Punjab & Anr. v. M/s Ferrous Alloy Forgings P Ltd. & Ors.
Whether it is mandatory for the successful auction purchaser to deposit the stamp duty for the sale certificate to be issued to it in view of the provisions of the Stamp Act and the Registration Act.
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Ramachandra Reddy (Dead) Thr. Lrs. & Ors. v. Ramulu Ammal (Dead) Thr. Lrs.
Whether the deed executed, which gave rise to the present property dispute, was a gift deed or a deed of settlement; Whether the High Court was justified in reversing the concurrent findings of fact while exercising jurisdiction…
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Goqii Technologies Private Limited v. Sokrati Technologies Private Limited
Issue arose, as to the correctness of the order passed by the High Court dismissing the appellant’s application u/s.11 of the Act, 1996, seeking appointment of an arbitrator to adjudicate disputes and claims in terms of Clause…
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Union of India & Ors. v. Rajeev Bansal
Whether after 01 April 2021, the Income Tax Act, 1961 has to be read along with the substituted provisions; whether Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act 2020 (TOLA) will continue to apply…
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Seetharama Shetty v. Monappa Shetty
Scope of Sections 33, 34, 37, 39 of the Karnataka Stamp Act, 1957; whether the agreement of sale dated 29.06.1999, with a recital on delivery of possession to the appellant, conforms to the definition of conveyance under Section…
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Bidyut Sarkar & Anr. v. Kanchilal Pal (Dead) Through Lrs. & Anr.
Issue arose as regards admissibility of the insufficiently stamped agreement to sell.
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M/S Rewa Tollway P. Ltd. v. The State of Madhya Pradesh & Ors.
In view of the subsequent change of policy by the state legislature in light of larger public interest, the appellants were required to pay stamp duty on the Concession Agreement executed under the Build, Operate & Transfer (BOT)…
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G.M. Shahul Hameed v. Jayanthi R. Hegde
Whether upon admission of an instrument in evidence and its marking as an exhibit by a court (despite the instrument being chargeable to duty but is insufficiently stamped), such a process can be recalled by the court in exercise…
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Life Insurance Corporation of India v. The State of Rajasthan and Ors.
Whether the Rajasthan Stamp Law (Adaptation) Act, 1952 or the Rajasthan Stamp Act, 1998 applies to the facts of the present case; whether the state government has the legislative competence to impose and collect stamp duty on…