Supreme Court of India
Chief Controlling Revenue Authority v. Costal Gujarat Power Ltd. and Others
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1 Supreme Court bench has cited this judgment.
From the headnote
Gujarat Stamp Act, 1958- ss. 5 and 6- Respondent- c company took financial assistance - From 13 financial institutions - The 13 lenders formed a consortium as a trust and executed a security trustee agreement, appointing one of the banker-lender as a security trustee - The company executed a Mortgage Deed with the security trustee - Registration of the deed - Deman.d of additional stamp duty by the Revenue on the basis of s. 5 - Demand challenged - Revenue Authorities confirmed the demand - On Reference, High Court opined in favour of the company - On appeal, held: The Mortgage Deed came into
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