Supreme Court of India

Shyamsundar Radheshyam Agrawal & Anr. v. Pushpabai Nilkanth Patil & Ors.

Neutral citation
Reported as [2024] 9 S.C.R. 881
Bench Pankaj Mithal and R. Mahadevan JJ.
Decided 24 September 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.

2 Supreme Court benches have cited this judgment.

What the Court ordered

We are of the opinion that Section 4 of the Act cannot come to the aid of the appellants.

Judgment, page 12

From the headnote

Issue for Consideration Whether the appellants are liable to pay stamp duty and penalty on the agreements to sell executed prior to the sale deed executed in their favour. Headnotes† Maharashtra Stamp Act, 1958 – s.4 and Explanation 1 to Article 25 of Schedule I – Registration Act, 1908 – s.17 – Transfer of Property Act, 1882 – s.53A – Appellants instituted a suit seeking declaration and injunction – Defendant No.46 took out an application u/ss. 33, 34 & 37 of the 1958 Act r/w. s.17 of the Registration Act, to impound the six original agreements for sale viz., Exh.145/3 dated 20.07.1994,

Authorities it was built on

Where later benches applied it

Of those, 1 relied on · 1 mentioned

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