Supreme Court of India

Trustees of H.C. Dhanda Trust v. State of Madhya Pradesh & Ors.

Neutral citation
Reported as [2020] 11 S.C.R. 268
Bench Ashok Bhushan, R. Subhash Reddy and M. R. Shah JJ.
Decided 17 September 2020

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.

1 Supreme Court bench has cited this judgment.

What the Court ordered

In view of the above, I do not find any merit in this writ petition.

Judgment, page 13

From the headnote

Stamp Act, 1899: s.40(1)(b) – Imposition of maximum penalty when instrument not duly stamped – Propriety of – I n the instant case, a resolution was passed by the Executors/Trus tees of the appellant-Trust to transfer and vest immovable prop erties to the beneficiaries by executing a Deed of Transfer – How ever, subsequently a Deed of Assent was executed between them on payment of stamp duty of Rs.200 whereunder the Trus tees gave assent to complete title of the Legatees and vest absolutel y in favour of beneficiaries – Collector of Stamps held the Deed of Assent as Gift Deed and demanded

Authorities it was built on

Where later benches applied it

Of those, 1 referred to

Sign in free to read it

  • The full judgment, page by page, as published in the Supreme Court Reports
  • The ratio: what the Court held, verbatim, with the page it sits on
  • Every bench that relied on it, and every bench that argued against it
  • Search every reported judgment, by party, citation or question
  • Download the PDF, copy pinpoint citations ready for a filing
Sign in to read - for free

An email address, no password.