Supreme Court · 1972 INSC 39 · Decided 1 February 1972
Himalaya House CO. LTD. Bombay v. Chief Controlling Revenue Authority
- Court
- Supreme Court of India
- Citation
- 1972 INSC 39 · [1972] 3 S.C.R. 332
- Case number
- CIVIL APPEAL No. 660/1967
- Decided
- 1 February 1972
- Bench
- K.S. HEGDE, P. JAGANMOHAN REDDY (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Stamp Act Section 40, 27, 64
Headnote
HOUSE CO. LTD. BOMBAY v. CHIEF CONTROLLING REVENUE AUTHORITY February 1, .1972 [K. S. Hl!GDB AND P. JAGANMOHAN REDDY, JJ;] Indian Stamp Act (2 of 1899), Sch.·I;art. 23-Dtterml"'1ion of.value of consideration by Revenue-How should be done. 'The lessee of a plot of land from Government the appellant-company was incorporated and the .sub-lessee pwported to assign all his rights in the building to the appellant­ -company. In the pre3111blo to tho deed it was recited that the company bad been formed foi" the bettor admiJligtration of .the building and for the
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