Supreme Court · 2024 INSC 270 · Decided 5 April 2024
State of Maharashtra & ANR. v. National Organic Chemical Industries LTD.
- Court
- Supreme Court of India
- Citation
- 2024 INSC 270 · [2024] 4 S.C.R. 340
- Case number
- CIVIL APPEAL No. 8821/2011
- Decided
- 5 April 2024
- Bench
- SUDHANSHU DHULIA, PRASANNA BHALACHANDRA VARALE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Companies Act Section 97, 31(2); Stamp Act Section 2(l), 10, 14A
Headnote
Whether the notice sent to the Registrar in Form No.5 is an "instrument" as defined u/s.2(l), Bombay Stamp Act, 1958; whether the maximum cap on stamp duty is applicable every time there is an increase in the share capital or is it a 1958 - s.2(l), Article 10 of Schedule-I - "instrument" - Companies Act, 1956 - ss.97, 31(2) - Articles of Association, an instrument within the meaning of s.2(l), Stamp Act and mentioned in Article 10 of Schedule-I, where stamp duty is to be charged on
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