Supreme Court · 2003 INSC 644 · Decided 18 November 2003
Hindustan Lever and ANR. v. State of Maharashtra and ANR.
- Court
- Supreme Court of India
- Citation
- 2003 INSC 644 · [2003] SUPP. 5 S.C.R. 685
- Case number
- CIVIL APPEAL No. 8232/1996
- Decided
- 18 November 2003
- Bench
- R.C. LAHOTI, ASHOK BHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution; Companies Act Section 391, 394; Stamp Act Section 2(i), 2, 54
Headnote
B Companies Act, 1956-Sections 391 and 394-Bombay Stamp Act, 1958-Sections 2(i), 2{g) (iv), 3 and 34-High Court order sanctioning scheme of amalgamation of two companies under the Companies Act-Levy C of stamp duty by State on the High Court order-Competency of-Held, the State is competent to levy transfer of property from transferor company to transferred company-Hence, the Order is an 'instrument' liable to transferee-Constitution of India-Seventh Schedule List II; Entry 63 List Ill; Entry 44-Jndian Stamp Act, 1891,: Section 54. D Company Twas amalgamated with appellant-company. The
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)