Supreme Court of India

State of U.P. & Ors. v. Ambrish Tandon & Anr.

Neutral citation
Reported as [2012] 1 S.C.R. 422
Bench P. Sathasivam and J. Chelameswar JJ.
Decided 20 January 2012

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

Stamp Act, 1899 - s. 47A/33 - Deficiency in stamp duty - Execution of sale deed in favour of purchaser - Surprise inspection by District Magistrate - Deficiency found in payment of stamp duty- Case registered u/s. 47 /33 - Order passed by the Additional Collector demanding differential stamp duty with interest and penalty - Non-payment of the amount - Issuance of demand notice claiming the said amount plus 10% recovery charges - Writ petition - High Court issuing writ in the nature of certiorari quashing the order passed by the Additional Collector and the demand notice - Interference with -

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