Supreme Court of India

Veena Hasmukh Jain and Anr. v. State of Maharashtra and Ors.

Neutral citation
Reported as [1999] 1 S.C.R. 302
Bench S.P. Bharucha J.
Decided 28 January 1999

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.

4 Supreme Court benches have cited this judgment.

From the headnote

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 conveyance and duty to be levied accord- ingly-Agreement for sale executed in tenns of Section 4 of the Maharashtra Ownership Flat Act, 1963-Sale of immovable property and handing over the possession within specific time without executing conveymtce- .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

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