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Supreme Court of India

M/s Rewa Tollway P. Ltd. v. The State of Madhya Pradesh & Ors.

Neutral citation
Reported as [2024] 7 S.C.R. 1129
Bench Vikram Nath and Ahsanuddin Amanullah JJ.
Decided 19 July 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.

What the Court ordered

We are of the view that the definition of “lease” for the purpose of the Stamp Act is extensive in nature.

Judgment, page 16

From the headnote

Issue for Consideration In view of the subsequent change of policy by the state legislature in light of larger public interest, the appellants were required to pay stamp duty on the Concession Agreement executed under the Build, Operate & Transfer (BOT) Scheme. Plea of the appellants that in view of the previous executive decision that the agreement would not require stamp duty, but was to be executed only on stamp paper of Rs.100/-, the appellants entered into the agreement with legitimate expectation that no stamp duty was required to be paid. Whether the appellants had any enforceable

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