Supreme Court · 2007 INSC 180 · Decided 20 February 2007
Raymond LTD. and ANR. v. State of Chhattisgarh and ORS.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 180 · [2007] 2 S.C.R. 990
- Case number
- CIVIL APPEAL No. 8167/2003
- Decided
- 20 February 2007
- Bench
- S.B. SINHA, MARKANDEY KATJU (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Stamp Act Section 31
Headnote
Stamps Act, 1899: ss. 31 and 32(3) and 56(4) as amended by State of Madhya Pradesh C and applicable in State of Chattisgarh-Assessment of stamp duty and certificate by Collector u/s 32(3) endorsed on deed of conveyance-Revision filed by State before Board of Revenue-Maintainability-Held, passed in terms of s.31 irrespective of the fact as to whether an D endorsement had been made thereupon or not. s.32(3)-Legal fiction-Held is confined only in regard to receivability of i11Strument · in evidence-It does not state that endorsement by way of certificate would be final or
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