Supreme Court of India

Government of Andhra Pradesh & Ors. v. Smt. P. Laxmi Devi

Neutral citation

Reported as [2008] 3 S.C.R. 330

Bench H.K. Sema and Markandey Kat Ju JJ.

Decided 25 February 2008

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.

19 Supreme Court benches have cited this judgment.

What the Court ordered

In view of the above observation, this appeal is allowed and the impugned judgment is set aside and the constitutional validity of the amended Section 4 7 A of the Stamp Act is upheld.

Judgment, page 47

From the headnote

Stamp Act, 1899 - s. 47 (as amended by Andhra ... Pradesh Act 8 of 1998) - State amendment imposing deposit c of 50% of deficit stamp duty as a condition precedent for making reference to Collector - Constitutional validity of - Held.· The provision as amended is constitutional - It is not violative of Articles 14, 19 or any provision of the constitution - The amendment is an economic measure with aim for plugging the loopholes for quick realization of duty- It is within the power of State Legislature - Invalid order by an authority under a statute does not make the statute itself

Authorities it was built on

1958 Mohd. Hanif Quareshi & Others v. The State of Bihar cited by 32

Where later benches applied it

2021 Ebix Singapore Private Limited v. Committee of Creditors of Educomp Solutions Limited & Anr. relied on
2019 M/s Tecnimont Pvt. Ltd. v. State of Punjab & Others relied on
2019 Vasavi Engineering College Parents Association v. State of Telangana and Others relied on
2017 Independent Thought v. Union of India & Anr. relied on
2016 Subramanian Swamy v. Union of India, Ministry of Law & Ors. relied on
2012 Namit Sharma v. Union of India relied on
2012 State of M.P. v. Rakesh Kohli & Anr. relied on
2011 Smt. Har Devi Asnani v. State of Rajasthan & Others relied on
2024 All India Bank Officers’ Confederation v. The Regional Manager, Central Bank of India and Others followed
2025 Mahabir & Ors. v. State of Haryana referred to
2024 Chief Commissioner of Central Goods and Service Tax & Ors. v. M/s Safari Retreats Private Ltd. & Ors. referred to
2024 Life Insurance Corporation of India v. The State of Rajasthan and Ors. referred to
2023 M/s N. N. Global Mercantile Private Limited v. M/s Indo Unique Flame Ltd. & Ors. referred to
2022 Registrar of Assurances & Anr. v. Asl Vyapar Private Ltd. & Anr referred to
2021 M/s. Newtech Promoters and Developers Pvt. Ltd. v. State of Up & Ors. Etc. referred to
2020 Indore Development Authority v. Manoharlal & Ors. Etc. referred to
2020 Internet and Mobile Association of India v. Reserve Bank of India referred to
2015 Securities & Exchange Board of India v. Icap India Pvt. Ltd. referred to
2013 State of Maharashtra & Anr. v. Indian Hotel & Restaurants Assn. & Ors mentioned

Of those, 8 relied on · 1 followed · 9 referred to · 1 mentioned

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