Supreme Court of India
State of Rajasthan and Ors. v. M/s Khandaka Jain Jewellers
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.
2 Supreme Court benches have cited this judgment.
What the Court ordered
We are of the opinion that the view taken by the learned single Judge as well as by the Division Bench cannot be sustained and the same is set aside.
Judgment, page 15
From the headnote
Stamp Act, 1899: ss. 2(12), 3, 17, ands.47A(as inserted by RajasthanAct JO of 1982 c in Rajasthrm Stamp Law (Adaptation) Act, 1952)-Sale deed- Registration of-Valuation for assessment of stamp duty-HELD: stamp duty on sale has to be assessed on market value of property at the time of registration of sale and not when parties entered into an agreement to sell nor when suit for specific performance of contract is filed. Interpretation of Statutes: Provisions of Stamp Act-Interpretation of-HELD: Stamp Act is in nature of a taxing statute and has to be construed strictly. Deeds and
Where later benches applied it
- 2023 Shanti Bhushan (d) Thr. Lr. & Ors v. State of U.P. and Ors
- 2020 Indore Development Authority v. Manoharlal & Ors. Etc.
Of those, 1 referred to · 1 mentioned
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