Supreme Court · 2022 INSC 969 · Decided 16 September 2022

Vijay Kumar Goyal (Dead) THR. LR. v. Neena Rani & ORS.

Court
Supreme Court of India
Citation
2022 INSC 969 · [2022] 7 S.C.R. 207
Case number
CIVIL APPEAL No. 6538/2022
Decided
16 September 2022
Bench
M.R. SHAH, KRISHNA MURARI (2-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil
Acts & sections cited
Stamp Act

Headnote

Indian Stamp Act - Entry No.5 of Schedule 1-A as amended by State of Punjab - When not applicable - Suit filed by appellant- original plaintiff for specific performance of Memorandum of Agreement and agreement to sell - Plaintiff was directed to pay the deficient stamp duty 1- A, Entry No.5, the stamp duty shall be leviable u/Sub-column No.2 of Column No.2 of Entry No. 23 of Schedule 1-A as amended by the State of Punjab - Revision petition, dismissed by High Court - On appeal, held : As per Entry No.5 (cc) of Schedule 1-A applicable under the State of

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