Supreme Court · 2017 INSC 1191 · Decided 6 December 2017
Nasiruddin & ANR. ETC. v. The State of Uttar Pradesh Through Secretary & Ors
- Court
- Supreme Court of India
- Citation
- 2017 INSC 1191 · [2017] 12 S.C.R. 1073
- Case number
- CIVIL APPEAL No. 3695/2009
- Decided
- 6 December 2017
- Bench
- ABHAY MANOHAR SAPRE, NAVIN SINHA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Stamp Act Section 2(12), 2(16)(c), 2(14)
Headnote
A B Stamp Act, 1899 - ss. 2(12). 2(14), 2(16) and Art.35 of Schedule I - Respondent No.3-Corporation and appellants entered into a formal contract - Each appellant was to carry out the work c of collection of "Tehbazari" and "Parking Fees" in terms of contract - Dispute arose of the contract and stamp duty payable by the appellants - Corporation demanded requisite stamp duty payable under the Stamp Act whereas as per Collector of Stamps the appellants were liable to pay stamp duty@ Rs. 701- per thousand on the contract amount treating the co/lfract as Lease - High
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