Supreme Court · 2025 INSC 1207 · Decided 8 October 2025
M/S Godwin Construction PVT. LTD. v. Commissioner, Meerut Division & ANR.
- Court
- Supreme Court of India
- Citation
- 2025 INSC 1207 · [2025] 10 S.C.R. 368
- Case number
- CIVIL APPEAL No. 7661/2014
- Decided
- 8 October 2025
- Bench
- AHSANUDDIN AMANULLAH, PRASHANT KUMAR MISHRA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Contract Act Section 126; Stamp Act Section 40, 57
Headnote
Whether the stamp duty on the instrument "Security Bond cum Mortgage Deed", is chargeable under Article 40 or Article 57 of Schedule 1-B of the Indian Stamp Act 1899. Indian Stamp Act 1899 - Article 40 or Article 57 Stamp duty on the instrument "Security Bond cum Mortgage Deed", if chargeable u/Article 40 or Article 57 of Schedule 1-B: Held: In matters of stamp duty, the decisive factor is not the nomenclature assigned to the instrument, but the substance of rights and obligations it embodies
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