Supreme Court · 1999 INSC 28 · Decided 28 January 1999
Veena Hasmukh Jain and ANR. v. State of Maharashtra and ORS.
- Court
- Supreme Court of India
- Citation
- 1999 INSC 28 · [1999] 1 S.C.R. 302
- Case number
- CIVIL APPEAL No. 1655/1996
- Decided
- 28 January 1999
- Bench
- S.P. BHARUCHA, S. RAJENDRA BABU (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Stamp Act Section 2(g)
Headnote
JAIN AND ANR. j.- v. STATE OF MAHARASHTRA AND ORS. JANUARY 28, 1999 B [S.P. BHARUCHA ANDS. RAJENDRA BABU, JJ.) Bombay Stamp Act, 1958-:-Section 2(g)-Schedule I, ATticle 25, Ex- planation I-Conveyance-Agreement to sell with delivery of possession, in c future, present or past amounts to within specific time without executing conveymtce-H.eld, docu- ment falls within scope of Explanation I of ATticle 25 and attracts duty as if conveyance and the levy of stamp duty is on instrument and not on any D transaction. The appellant executed agreement for sale of flat in terms of
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