Supreme Court of India

The Govt. of Tamil Nadu v. Pv. Enter. Rep. by Scm Jamaludeen and Ors.

Neutral citation
Reported as [2000] SUPP. 5 S.C.R. 10
Bench Umesh C. Banerjee and K.G. Balakrlshnan JJ.
Decided 21 November 2000

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.

From the headnote

Indian Stamp Act, 1899-Section 27, 35, 47A-Circular issued by State directing the authorities to register documents after inspection of property (Ind collection of amount-Validity of-Held, violative of the provisions of the Act-Tamil Nadu Stamp (Prevention of Under Valuation of Instruments) Rules, 1968-Rule 3.3. State issued a circular directing the authorities to refuse registration of documents relating to property if, after inspection, the value disclosed is found undervalued and that registration should be done only after collecting the stamp duty on correct valuation. Respondents

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