Supreme Court · 1990 INSC 152 · Decided 23 April 1990
SMT. Shanti Devi L. Singh and ANR. v. Tax Recovery Officer and ORS.
- Court
- Supreme Court of India
- Citation
- 1990 INSC 152 · [1990] 2 S.C.R. 627
- Case number
- CIVIL APPEAL No. 1936/1990
- Decided
- 23 April 1990
- Bench
- S. RANGANATHAN, A.M. AHMADI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Registration Act Section 17(2)(xii), 89(4), 21; Income Tax Act; Stamp Act Section 3, 29(f)
Headnote
B Indian Stamp Act, 1899: Sections 3 and 29(f) and Schedule I, Article 18---Tax Recovery Sale-Certificate of Sale-Whether pur- -7 chaser of property liable to pay stamp duty. .--- Registration Act, 1908: Sections 17(2)(xii) and 89(4)-Tgx Reco- c very Sale-Purchaser of Property-Whether required to Tax Recovery Officer. "'r - Income Tax Act, 1961/lncome Tax (Certificate Proceedings) Rules, 1962: Rule 21-Tax Recovery Sale-Purchaser of Propert}I- D Whether required to get certificate of sale registered. I The appellants purchased properties in auction sales conducted by the Tax Recovery
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