Over 2 lakh Indian cases. Search powered by Google!

Case Details

OM PRAKASH GUPTA versus STATE OF U.P. AND ANOTHER

High Court of Judicature at Allahabad

Case Law Search

Indian Supreme Court Cases / Judgements / Legislation

Judgement


Om Prakash Gupta v. State Of U.P. And Another - WRIT - C No. 30467 of 2006 [2006] RD-AH 10484 (26 May 2006)

 

This is an UNCERTIFIED copy for information/reference. For authentic copy please refer to certified copy only. In case of any mistake, please bring it to the notice of Joint Registrar(Copying).

HIGH COURT OF JUDICATURE OF ALLAHABAD

Hon. Dr. B.S. Chauhan, J.

Hon. Dilip Gupta, J.

The question involved in this petition is regarding the stamp duty to be charged on security deposit under the provisions of Indian Stamp Act. This question has been considered in detail by a Division Bench of this Court in Writ Petition No. 35096 of 2004 (M/s. Strong Construction Vs. State of U.P. and others) decided on 22.3.2005 connected with 91 other writ petitions.

In view of the aforesaid decision, we quash the impugned order and direct the respondents not to compel the petitioner to pay stamp duty on security deposit in question treating it as "mortgage deed" and to charge stamp duty on such "securities" as provided under Article 57(b) of Schedule 1-B of the Indian Stamp Act.

The writ petition, therefore, succeeds and is allowed to the extent indicated above. However, it is clarified that this order is applicable only in those cases where the stamp duty is being asked on the security amount and it will not apply in any other circumstances.  

Dt/- 26.5.2006

Sharma/30467


Copyright

Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

Advertisement

dwi Attorney | dui attorney | dwi | dui | austin attorney | san diego attorney | houston attorney | california attorney | washington attorney | minnesota attorney | dallas attorney | alaska attorney | los angeles attorney | dwi | dui | colorado attorney | new york attorney | new jersey attorney | san francisco attorney | seattle attorney | florida attorney | attorney | london lawyer | lawyer michigan | law firm |

Tip:
Double Click on any word for its dictionary meaning or to get reference material on it.