Supreme Court of India
M/s. Msd Real Estate Llp v. The Collector of Stamps & Anr.
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 Duty: Deficit stamp duty – Demand for – Penalty imposed ten times the deficit duty – In litigation Supreme Court modified the penalty amount reducing the same to half – Stamp duty was paid – Thereaf ter the property in question was sold – Permission for construct ion on the property was sought by the subsequent purchaser – Property was mutated in the name of the purchaser – The purchaser submi tted post-dated cheques towards the penalty amount – Notice was issu ed by competent authority demanding outstanding amount towards penalty – Permission for construction was denied – High Court
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