Supreme Court Clarifies Stamp Duty on Toll Collection Contracts: Nasiruddin vs. State of Uttar Pradesh (2017)
LEGAL ISSUE: Whether contracts for the collection of “Tehbazari” and parking fees are considered leases under the Indian Stamp Act, 1899, and therefore subject to stamp duty as leases. CASE TYPE: Stamp Duty, Contract Law Case Name: Nasiruddin & Anr. Etc. vs. The State of Uttar Pradesh through Secretary & Ors. [Judgment Date]: 06 December […]