Supreme Court of India

M/s Tirupati Developers v. State of Uttarakhand & Ors.

Neutral citation
Reported as [2013] 9 S.C.R. 598
Bench K.S. Radhakrishnan and A.K. Sikri JJ.
Decided 8 August 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.

What the Court ordered

We are of the opinion that no further relief can be granted to the appellants.

Judgment, page 11

From the headnote

Indian Stamp Act, 1899 - s.28 rlw Art.5 (b-1) of Schedule 18 [as applicable to the State of Uttarakhand] and ss.33, 38 and 47 - Deficit stamp duty - Agreements for sale executed in favour of appellant - Presented before the Deputy Registrar for registration - Matter referred by him to Assistant Commissioner (Stamp and Registration) who held that the stamp duty paid on the documents was deficient and directed o the appellant to make up for the deficit stamp duty alongwith penalty imposed as well as interest - Writ Petitions in High Court - Partial relief given to appellant modifying the orders

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