Supreme Court · 1976 INSC 55 · Decided 17 March 1976
Board of Revenue ETC. v. A. M. Ansari ETC.
- Court
- Supreme Court of India
- Citation
- 1976 INSC 55 · [1976] 3 S.C.R. 661
- Case number
- CIVIL APPEAL No. 67/1969
- Decided
- 17 March 1976
- Bench
- A.N. RAY, M. HAMEEDULLAH BEG, JASWANT SINGH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 133(1)(b), 226; Transfer of Property Act; Stamp Act Section 31(c), 35(c)
Headnote
Indian Stamp (Andhra Pradesh Extension and Amendment) Act XIX of 1959-Arts. 31(c) and 35(c)--Scope of-Lease and licence-Distinction. Sales Tax-JVhether payabh on annual auction Sales. A B Under the terms and conditions of sale th'e respondents, who were the high- C est bidders at an auction of agreements to be executed by them as if they were leases of immo- vable property falling under Art. 31(c) and on the deposits of security as mort­ gages under art. 35(c) of the ll!ldian Stamp Act, 1899 as also sales tax on the bid amounts. In a petition under art. 226, the respondents
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