Supreme Court of India

Raymond Ltd. and Anr. v. State of Chhattisgarh and Ors.

Neutral citation
Reported as [2007] 2 S.C.R. 990
Bench S.B. Sinha and Markandey Ka Tju JJ.
Decided 20 February 2007

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.

From the headnote

Stamps Act, 1899: ss. 31 and 32(3) and 56(4) as amended by State of Madhya Pradesh and applicable in State of Chattisgarh-Assessment of stamp duty and certificate by Collector u/s 32(3) endorsed on deed of conveyance-Revision filed by State before Board of Revenue-Maintainability-Held, revisional power contemplates a power to give final determination over order of Collector passed in terms of s.31 irrespective of the fact as to whether an endorsement had been made thereupon or not. s.32(3)-Legal fiction-Held is confined only in regard to receivability of i11Strument · in evidence-It does not

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