Supreme Court of India

Addl.distt.sub-registrar Siliguri v. Pawan Kumar Verma and Others

Neutral citation
Reported as [2013] 3 S.C.R. 163
Bench G.S. Singhvi and Kurian Joseph JJ.
Decided 1 May 2013

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.2(168) read with s.47- - 'Market value' - Registration c on orders of court - Stamp duty - Held: The scheme for valuation for the purpose of registration would show that an instrument has to be valued in terms of market value at the time of execution of document -- Market value for the ·purpose of Stamp Act is not same as suit valuation for the purpose of jurisdiction and court fees - Where registering authority has any difference of opinion as to assessment on stamp duty of instrument presented for registration on orders of court, it will only be appropriate that

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