Supreme Court · 2024 INSC 890 · Decided 19 November 2024

The State of Punjab & ANR. v. M/S Ferrous Alloy Forgings P LTD. & ORS.

Court
Supreme Court of India
Citation
2024 INSC 890 · [2024] 11 S.C.R. 1335
Case number
CIVIL APPEAL No. 12527/2024
Decided
19 November 2024
Bench
J.B. PARDIWALA, R MAHADEVAN (2-judge bench)
Outcome
Dismissed
Case type
Civil
Acts & sections cited
CPC; Constitution Article 226; Companies Act; Registration Act Section 89(4), 17(1); Stamp Act Section 18, 23

Headnote

Whether it is mandatory for the successful auction purchaser to deposit the stamp duty for the sale certificate to be issued to it in view of the provisions of the Stamp Act and the Registration Act. Registration Act, 1908 - s.89(4) Stamp Act - Arts. 18 and 23 of first Schedule - Code of Civil Procedure, 1908 - Order XXI Rule 94 - Successful auction purchaser - Sale certificate issued - Whether it is mandatory to deposit stamp duty in view of the provisions of the Stamp Act and the

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