Supreme Court of India

State of Maharashtra & Anr. v. National Organic Chemical Industries Ltd.

Neutral citation
Reported as [2024] 4 S.C.R. 340
Bench Sudhanshu Dhulia and Prasanna B. Varale JJ.
Decided 5 April 2024

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

Held as under: 354 [2024] 4 S.C.R. Digital Supreme Court Reports “.

Judgment, page 14

From the headnote

Issue for Consideration Whether the notice sent to the Registrar in Form No.5 is an “instrument” as defined u/s.2(l), Bombay Stamp Act, 1958; whether the maximum cap on stamp duty is applicable every time there is an increase in the share capital or is it a one-time measure. Headnotes Bombay Stamp Act, 1958 – s.2(l), Article 10 of Schedule-I – “instrument” – Companies Act, 1956 – ss.97, 31(2) – Articles of Association, an instrument within the meaning of s.2(l), Stamp Act and mentioned in Article 10 of Schedule-I, where stamp duty is to be charged on increase in the share capital of a company

Where later benches applied it

Of those, 1 referred to

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