Supreme Court of India

Vijay Kumar Goyal (dead) Thr. Lr. v. Neena Rani & Ors.

Neutral citation
Reported as [2022] 7 S.C.R. 207
Bench M. R. Shah and Krishna Murari JJ.
Decided 16 September 2022

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

In view of the above and for the reasons stated above, the present appeal succeeds.

Judgment, page 3

From the headnote

Indian Stamp Act – Entry No.5 of Schedule 1- as amended by State of Punjab – When not applicable – Suit filed by appella nt- original plaintiff for specific performance of Memo randum of Agreement and agreement to sell – Plaintiff was directed t o pay the deficient stamp duty with penalty observing that as per S chedule 1- , Entry No.5, the stamp duty shall be leviable u/Sub-column No.2 of Column No.2 of Entry No. 23 of Schedule 1- as amended by the State of Punjab – Revision petition, dismissed by High Cou rt – On appeal, held : As per Entry No.5 (cc) of Schedule 1- applicable under the

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