Supreme Court Upholds High Court Decision on Stamp Duty Valuation Date of the Judgment: 3rd January, 2025 Citation: (2025) INSC 1 Judges: J.B. Pardiwala, J. and R. Mahadevan, J. Can a registering officer refer a property for valuation without providing reasons for believing that it is undervalued? The Supreme Court of India recently addressed this […]
Supreme Court Clarifies Stamp Duty on Consent Decrees in Property Disputes: Mukesh vs. State of Madhya Pradesh (2024) LEGAL ISSUE: Whether stamp duty is applicable to a consent decree that recognizes pre-existing rights over immovable property. CASE TYPE: Property Law, Stamp Duty Case Name: Mukesh vs. The State of Madhya Pradesh & Anr. Judgment Date:
Date of the Judgment: 13 December 2023 Citation: (2023) INSC 1066 Judges: Dr Dhananjaya Y Chandrachud, CJI, Sanjay Kishan Kaul J, B R Gavai J, Surya Kant J, J B Pardiwala J, Manoj Misra J. Can an arbitration agreement be considered invalid if the underlying contract is not properly stamped? The Supreme Court of India
Supreme Court Clarifies Stamp Duty on BOT Toll Agreements: Rewa Tollway vs. State of Madhya Pradesh (2024) LEGAL ISSUE: Whether a Build, Operate, and Transfer (BOT) agreement for road construction, where toll collection rights are granted, constitutes a “lease” under the Transfer of Property Act, 1882 and the Indian Stamp Act, 1899. CASE TYPE: Civil
Supreme Court Upholds Family Settlement Despite Distant Heir: Naseem Kahnam vs. Zaheda Begum (2024) LEGAL ISSUE: Whether a family settlement agreement can be enforced when it includes a distant heir not entitled to inherit under Mohammedan Law. CASE TYPE: Civil (Partition). Case Name: Naseem Kahnam and Others vs. Zaheda Begum (Dead) By Lr. and Others.
Supreme Court Allows Stamp Duty Refund Despite Technicalities: Bano Saiyed Parwaz vs. Chief Controlling Revenue Authority (2024) LEGAL ISSUE: Whether a refund of stamp duty can be denied on technical grounds when a conveyance deed is not executed due to fraud by the vendor. CASE TYPE: Civil Appeal Case Name: Bano Saiyed Parwaz vs. Chief
Supreme Court Upholds Rajasthan’s Power to Levy Stamp Duty on Insurance Policies, Grants Relief to LIC LEGAL ISSUE: Whether a state government has the power to levy and collect stamp duty on insurance policies issued within the state, especially when the rate of stamp duty is set by the Union government. CASE TYPE: Civil Law
Supreme Court Clarifies Stamp Act Applicability on Agreements to Sell: Vijay vs. Union of India (2023) LEGAL ISSUE: Applicability of Section 35 of the Indian Stamp Act, 1899 on unstamped agreements to sell executed before the 1989 amendment and admissibility of secondary evidence for such documents. CASE TYPE: Civil Law, Property Law, Stamp Duty Case
Supreme Court Clarifies Stamp Duty on Sale of Industrial Assets: Sub Registrar vs. Dankuni Steels Ltd. (2023) LEGAL ISSUE: Whether stamp duty is applicable to plant and machinery, along with land and buildings, in the sale of industrial assets. CASE TYPE: Civil Law, Stamp Duty, Property Law Case Name: The Sub Registrar, Amudalavalasa & Anr.
Supreme Court Clarifies Stamp Duty on Sale of Industrial Assets: Sub Registrar vs. Dankuni Steels Ltd. (2023) LEGAL ISSUE: Determination of stamp duty on the sale of industrial assets, specifically whether plant and machinery should be included in the valuation of immovable property. CASE TYPE: Civil Appellate Jurisdiction Case Name: The Sub Registrar, Amudalavalasa &
Date of the Judgment: 25 April 2023 Citation: INSC 368 of 2023 Judges: K.M. Joseph, J., Aniruddha Bose, J., Ajay Rastogi, J., Hrishikesh Roy, J., and C.T. Ravikumar, J. (Majority opinion by K.M. Joseph, J. with a concurring opinion by C.T. Ravikumar, J. and dissenting opinions by Ajay Rastogi, J. and Hrishikesh Roy, J.) Can
Supreme Court Clarifies Stamp Duty on Court Auction Sales: Registrar of Assurances vs. ASL Vyapar (2022) LEGAL ISSUE: Whether the Registering Authority can assess market value of a property sold through court-monitored public auction for stamp duty purposes. CASE TYPE: Property Law, Stamp Duty Case Name: Registrar of Assurances & Anr. vs. ASL Vyapar Private
