Supreme Court · 2016 INSC 252 · Decided 9 March 2016
M/S. Ansal Housing and Construction Limited v. State of Uttar Pradesh and Others
- Court
- Supreme Court of India
- Citation
- 2016 INSC 252 · [2016] 2 S.C.R. 893
- Case number
- CIVIL APPEAL No. 2582/2016
- Decided
- 9 March 2016
- Bench
- KURIAN JOSEPH, R.F. NARIMAN (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Stamp Act Section 33, 47A, 47(A)
Headnote
Stamp Act, 1899 - ss.33/47A - Stamp duty - Payment of, by the developer and the al/ottees ulss. 33/47A - On facts, in a writ petition filed by the develope1; in respect of the bipartite agreement belll'een the State and !he developer, the High Court relegated the developer authority - However, in the writ petitions flied by the allottees of the developer, in respect of the tripartite agreement between the State on the one hand and the developer and a/lo/tees on the other hand, the High Court held that full stamp duty is payable on the basis that the arrangement
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