Supreme Court of India

Municipal Corporation of Delhi v. Pramod Kumar Gupta

Neutral citation
Reported as [1990] SUPP. 3 S.C.R. 547
Bench Laut Mohan Sharma and R.M. Sahai JJ.
Decided 17 December 1990

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

1 Supreme Court bench has cited this judgment.

From the headnote

Delhi Municipal Corporation Act, 1957: Section 147-Levy of duty on transfer of immovable property-Expression 'instrument of sale of immovable property'-Scope of-Word 'instrument'-Whether has the same connotation as under the Indian Stamp Act, 1899. Code of Civil Procedure, 1908: Order XXJ, Rules 92-94-Auction sale-Certificate of sale issued by Civil Court-Whether instrument of sale-Whether chargeable to duty under section 147 of the Municipal Corporation Act, 1957 -Object of the sale certificate explained. c Indian Stamp Act, 1899: Section 2 Clause (JO) and ( 14)-'Con- veyance' and

Where later benches applied it

Of those, 1 referred to

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