Supreme Court · 2013 INSC 527 · Decided 8 August 2013
M/S Tirupati Developers v. State of Uttarakhand & ORS.
- Court
- Supreme Court of India
- Citation
- 2013 INSC 527 · [2013] 9 S.C.R. 598
- Case number
- CIVIL APPEAL No. 6619/2013
- Decided
- 8 August 2013
- Bench
- K.S. RADHAKRISHNAN, A.K. SIKRI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Stamp Act Section 28, 10, 33, 38
Headnote
Indian Stamp Act, 1899 - s.28 rlw Art.5 (b-1) of Schedule 18 [as applicable to the State of Uttarakhand] and ss.33, 38 C and 47 A - Deficit stamp duty - Agreements for sale executed in favour of appellant - Presented before the Deputy Registrar for registration - Matter referred by him to and Registration) who held that the stamp duty paid on the documents was deficient and directed o the appellant to make up for the deficit stamp duty alongwith penalty imposed as well as interest - Writ Petitions in High Court - Partial relief given to appellant modifying the orders of Deputy
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