Supreme Court · 2007 INSC 1157 · Decided 16 November 2007
State of Rajasthan and ORS. v. M/S Khandaka Jain Jewellers
- Court
- Supreme Court of India
- Citation
- 2007 INSC 1157 · [2007] 12 S.C.R. 105
- Case number
- CIVIL APPEAL No. 5273/2007
- Decided
- 16 November 2007
- Bench
- A.K. MATHUR, MARKANDEY KATJU (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Stamp Act Section 2(12), 3, 17
Headnote
STATE OF RAJASTHAN AND ORS. A v. MIS KHANDAKA JAIN JEWELLERS NOVEMBER 16, 2007 (A.K. MATHUR AND MARKANDEY KAT JU, JJ.) B ., Stamp Act, 1899: ss. 2(12), 3, 17, ands.47A(as inserted by RajasthanAct JO of 1982 c in Rajasthrm Stamp Law (Adaptation) Act, 1952)-Sale deed- Registration of-Valuation nor when suit for specific performance of contract D is filed. Interpretation of Statutes: Provisions of Stamp Act-Interpretation of-HELD: Stamp Act is in nature of a taxing statute and has to be construed strictly. E Deeds and documents-Difference between agreement to sell and sale-Explained. In
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