Supreme Court · 2024 INSC 358 · Decided 30 April 2024
Life Insurance Corporation of India v. The State of Rajasthan and ORS.
- Court
- Supreme Court of India
- Citation
- 2024 INSC 358 · [2024] 5 S.C.R. 241
- Case number
- CIVIL APPEAL No. 3391/2011
- Decided
- 30 April 2024
- Bench
- PAMIDIGHANTAM SRI NARASIMHA, ARAVIND KUMAR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution; Stamp Act Section 3
Headnote
Whether the Rajasthan Stamp Law (Adaptation) Act, 1952 or the Rajasthan Stamp Act, 1998 applies to the facts of the present case; whether the state government has the legislative competence to impose and collect stamp duty on policies Entry 91 of List I r/w Entry 44 of List III; whether the 1952 Act requires the purchase of insurance stamps from and payment of stamp duty to the Rajasthan government for insurance policies issued within the state; whether, in the facts of the present case, the appellant is liable to pay stamp
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