Supreme Court · 2025 INSC 1389 · Decided 5 December 2025

Adarsh Sahkari Grih Nirman Swawlambi Society LTD. v. The State of Jharkhand & ORS.

Court
Supreme Court of India
Citation
2025 INSC 1389 · [2025] 12 S.C.R. 356
Case number
CIVIL APPEAL No. 14585/2025
Decided
5 December 2025
Bench
PAMIDIGHANTAM SRI NARASIMHA (2-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil
Acts & sections cited
Constitution; Registration Act; Stamp Act

Headnote

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 Amendment) Act, 1988 - s.9A - Powers to reduce, remit or compound stamp duties - Exempting payment of stamp duty on instruments relating to transfer of premises by Cooperative Societies to their members - Issuance of Memo by the Principal Secretary to the Department of

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