Supreme Court of India
The State of Punjab & Anr. v. M/s Ferrous Alloy Forgings P Ltd. & Ors.
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 aforesaid, the appeal fails and is hereby dismissed.
Judgment, page 8
From the headnote
Issue for Consideration Whether it is mandatory for the successful auction purchaser to deposit the stamp duty for the sale certificate to be issued to it in view of the provisions of the Stamp Act and the Registration Act. Headnotes† Registration Act, 1908 – s.89(4) and s.17(2)(xii) – Stamp Act – Arts. 18 and 23 of first Schedule – Code of Civil Procedure, 1908 – Order XXI Rule 94 – Successful auction purchaser – Sale certificate issued – Whether it is mandatory to deposit stamp duty in view of the provisions of the Stamp Act and the Registration Act: Held: The position of law is settled
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