Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Stamp duty bipartite agreement Stamp Act 1899 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Indian Stamp Act, 1899 (2 of 1899) |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Disposed Off |
Headnote | Stamp Act, 1899 — ss.33/47A — Stamp duty — Payment of, by the developer and the allottees u/ss. 33/47A — On facts, in a writ petition filed by the developer, in respect of the bipartite agreement between the State and the developer, the High Court relegated the developer to the competent authority — However, in the writ petitions filed by the allottees of the developer, in respect of the tripartite agreement between the State on the one hand and the developer and allottees on the other hand, the High Court held that full stamp duty is payable on the basis that the arrangement is a lease — On appeal held: High Court was not justified in adjudicating the issue when there is a statutory scheme provided for adjudication of such issues by the competent authorities concerned — In respect of writ petition filed by allottees of the developer, parties relegated to the competent authority under the Stamp Act for the adjudication of the dispute — In writ petition filed by the developer, authorities have passed orders and matter is pending before the High Court and the same is to be disposed of expeditiously. |
Judge | Hon'ble Mr. Justice Kurian Joseph |
Neutral Citation | 2016 INSC 252 |
Petitioner | M/s. Ansal Housing And Construction Limited |
Respondent | State Of Uttar Pradesh And Others |
SCR | [2016] 2 S.C.R. 893 |
Judgement Date | 2016-03-09 |
Case Number | 2582-2584 |
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