Supreme Court of India

Distt. Registrar & Collector, Hyderabad and Anr. v. Canara Bank Etc.

Neutral citation

Reported as [2004] SUPP. 5 S.C.R. 833

Bench R.C. Lahoti and Ashok Bhan JJ.

Decided 1 November 2004

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.

9 Supreme Court benches have cited this judgment.

What the Court ordered

For the foregoing reasons we agree with the view taken by the High Court that Section 73 of the Indian Stamp Act as amended in its application D to the State of Andhra Pradesh by Andhra Pradesh Act No. 17 of 1986 is ultra vires the Constitution.

Judgment, page 33

From the headnote

Indian Stamp Act, 1899 as amended by the Andhra Pradesh Act, 1986 (Act 17 of 1986): Section 73--Constitutionality of Constitution of Jndia Art.14. c Stamp duty-Evasion-Safeguarding the revenue of the state-Public documents or public records of private documents-Jn the custody of public officer-Not tendered in evidence nor produced before any public office lnspection, impounding and levying with duty-Banks directed to remit deficit duty on the documents, retained in course of loan advancing transactions, and to recover the same from the parties concerned-Held, amended provision confers

Authorities it was built on

1999 V. Sudeer Etc v. Bar Council of India and Another cited by 27
1981 Air Indja Etc. Etc. v. Nergesh Meerza & Ors. Etc. Etc. cited by 22
2004 M/s. Dale and Carrington Invt. P. Ltd. and Another v. P.K. Prathapan and Others cited by 14
2003 Sharda v. Dharmpal cited by 13

Where later benches applied it

2014 Union of India & Ors. v. M/s. Agarwal Iron Industries relied on
2024 Seetharama Shetty v. Monappa Shetty referred to
2023 Kaushal Kishor v. State of Uttar Pradesh & Ors. referred to
2019 Central Public Information Officer, v. Subhash Chandra Agarwal referred to
2018 Justice K. S. Puttaswamy (retd.) v. Union of India & Ors. referred to
2017 Justice K S Puttaswamy (retd.), and Anr. v. Union of India and Ors. referred to
2014 Dr. Subramanian Swamy v. Director, Centeral Bureau of Investigation & Anr. referred to
2013 Lalita Kumari v. Govt. of U.P. and Ors. referred to
2012 In Re: Ramlila Maidan Incident Dt.4/5.06.2011 v. Home Secretary, Union of India & Ors. referred to

Of those, 1 relied on · 8 referred to

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