Supreme Court · 1995 INSC 533 · Decided 4 September 1995
Board of Revenue, U.P. State of U.P. and ORS. v. M/S. Electronic Industries of India, Ishwari Singh and ANR.
- Court
- Supreme Court of India
- Citation
- 1995 INSC 533 · [1995] SUPP. 3 S.C.R. 293
- Case number
- CIVIL APPEAL No. 1474/1980
- Decided
- 4 September 1995
- Bench
- KULDIP SINGH, S. SAGHIR AHMAD (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Stamp Act Section 33, 40, 48, 3, 45, 57, 27, 64
Headnote
REVENUE, U.P. STATE OF U.P. AND ORS. A v. MIS. ELECTRONIC INDUSTRIES OF INDIA, ISHWARI SINGH AND ANR. SEPTEMBER 4, 1995 [KULDIP SINGH ANDS. SAGHIR AHMED, JJ.) U.P. Town Improvement Act, 1919(as amended by Local Self Govem­ ment Laws (Amendment) Act, 1966. S.67-H(l)-Additional duty chargeable has not been paid. Indian Stamp Act, 1899: Ss.3, 33, 40 48, 57-Stamp duty-Additional duty chargeable under s.67-H(l) of U.P. Town Improvement ActP.Held is stamp dut;-Whole of Stamp Act has been made applicable to documents covered by s.67-H of U.P. Act. The respondents mortgaged certain
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