Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Indian Stamp Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Indian Stamp Act, 1899 - s.28 rlw Art.5 (b-1) of Schedule18 [as applicable to the State of Uttarakhand] and ss.33, 38and 47 A - Deficit stamp duty - Agreements for sale executedin favour of appellant - Presented before the Deputy Registrarfor registration - Matter referred by him to AssistantCommissioner (Stamp and Registration) who held that thestamp duty paid on the documents was deficient and directed the appellant to make up for the deficit stamp duty alongwithpenalty imposed as well as interest - Writ Petitions in HighCourt - Partial relief given to appellant modifying the ordersof Deputy Registrar, inasmuch as deficient stamp duty wasworked out at a lesser amount and on this reduced penaltyof 15% was imposed - Held: The subject matter of thedocuments fell u/s. 33 - Subsequent conduct of the parties incancelling the agreements cannot be a reason for not takingaction u/s. 33138 - Main argument of the appellant before theHigh Court was that at the relevant time stamp duty waspayable @ Rs. 801- per thousand whereas the AssistantCommissioner (Stamps) had calculated the same @ Rs. 1251- per thousand - This argument has already been acceptedby the High Court whereby stamp duty payable was reducedand relief to that extent has already been given - Likewise theHigh Court also set aside the order of the Assistant Commissioner (Stamps) in so far as the interest payment wasimposed upon the appellant - In any case, High Courtreduced the penalty to 15% of the deficit stamp duty, therebygiving sufficient succour to the appellant - No further relief canbe granted to the appellants. |
Judge | Hon'ble Mr. Justice Arjan Kumar Sikri |
Neutral Citation | 2013 INSC 527 |
Petitioner | M/s Tirupati Developers |
Respondent | State Of Uttarakhand & Ors. |
SCR | [2013] 9 S.C.R. 598 |
Judgement Date | 2013-08-08 |
Case Number | 6619 |
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