Supreme Court of India Judgements

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Category: Stamp Act

Stamp Act

Andhra Pradesh Stamp Act — Schedule I-A, Article 47A, Explanation I — Agreement to Sell — Deemed Conveyance — For an agreement to sell to be deemed a conveyance under Explanation I, the delivery of possession must be linked to the agreement to sell, either following it or evidenced by it. If possession existed prior to the agreement and was not surrendered or changed because of the agreement, it does not fall under this Explanation.

Jan 17, 2026 sclaw

2026 INSC 59 SUPREME COURT OF INDIA DIVISION BENCH VAYYAETI SRINIVASARAO Vs. GAINEEDI JAGAJYOTHI ( Before : B.V. Nagarathna and R. Mahadevan, JJ. ) Civil Appeal Nos…..of 2026 (Arising Out…

Stamp Act

Stamp Act, 1899 — Section 9A (inserted by Indian Stamp (Bihar Amendment) Act, 1988) — Exemption of Stamp Duty — Cooperative Societies — Transfer of Premises to Members — Jharkhand Self-Supporting Cooperative Societies Act, 1996 — Section 5(7) — Conclusive Evidence — Mandating recommendation from Assistant Registrar, Cooperative Society, as a prerequisite for granting stamp duty exemption under Section 9A is illegal and ultra vires because the certificate of registration issued under Section 5(7) of the 1996 Act is conclusive proof of the society’s existence, rendering the additional requirement superfluous, unnecessary, and based on irrelevant consideration. (Paras 2.2, 3, 4, 11, 12, 13, 14, 15)

Dec 7, 2025 sclaw

2025 INSC 1389 SUPREME COURT OF INDIA DIVISION BENCH ADARSH SAHKARI GRIH NIRMAN SWAWLAMBI SOCIETY LTD. Vs. THE STATE OF JHARKHAND AND OTHERS ( Before : Pamidighantam Sri Narasimha and…

Stamp Act

Stamp Act, 1899 — Schedule 1-B, Article 40 & 57 — “Security Bond cum Mortgage Deed” — Stamp Duty — “Security Bond or Mortgage Deed” — Instrument’s substance, not nomenclature, determines stamp duty — Court must ascertain true legal character of instrument by examining operative recitals and clauses — Definition of Mortgage Deed (Section 2(17)) — Instrument transferring right over specified property to secure performance of engagement is a mortgage deed — Article 57 (second limb — executed by a surety to secure the due performance of a contract) is restricted to cases where a distinct surety executes a bond to secure the obligations of another; it does not apply when the principal debtor itself executes the deed mortgaging its own property — Principal debtor executing a deed mortgaging its own property is a mortgage deed attracting Article 40.

Oct 11, 2025 sclaw

2025 INSC 1207 SUPREME COURT OF INDIA DIVISION BENCH M/S GODWIN CONSTRUCTION PVT. LTD. Vs. COMMISSIONER, MEERUT DIVISION & ANR. ( Before : Ahsanuddin Amanullah and Prashant Kumar Mishra, JJ.…

Stamp Act State Laws

Maharashtra Stamp Act, 1958 — Section 48(1) — Refund of stamp duty — The appellants sought a refund of stamp duty paid for a property transaction that was later cancelled — The High Court dismissed their claim, holding that the amended six-month limitation period applied — The Supreme Court allowed the appeal, holding that the unamended two-year limitation period applied, and the appellants were entitled to a refund.

Jan 26, 2025 sclaw

2025 INSC 104 SUPREME COURT OF INDIA FULL BENCH HARSHIT HARISH JAIN AND ANOTHER — Appellant Vs. STATE OF MAHARASHTRA AND OTHERS — Respondent ( Before : Vikram Nath, Sanjay…

C P C Stamp Act

Maharashtra Stamp Act, 1958 — Section 4 — The appellants sought a declaration and injunction in a civil suit — The defendants requested impounding of six documents related to property transactions, claiming they were not duly stamped — Whether the appellants are liable to pay stamp duty and penalty on agreements to sell executed prior to the sale deed —The appellants argued that since the sale deed was registered and stamp duty paid, the prior agreements did not require separate stamping —The respondents contended that the agreements included a clause about the transfer of physical possession, necessitating stamp duty —The Supreme Court dismissed the appeal, affirming the High Court’s decision to impound the documents and send them for adjudication of stamp duty and penalty —The court emphasized that the agreements to sell were separate transactions requiring individual stamp duty, as they included clauses for possession transfer —The court referred to Section 4 and Explanation I to Article 25 of Schedule I, concluding that the agreements were conveyances requiring stamp duty — The appeal was dismissed, and the appellants were directed to pay the appropriate stamp duty and penalty on the impounded documents.

Sep 29, 2024 sclaw

2024 INSC 730 SUPREME COURT OF INDIA DIVISION BENCH SHYAMSUNDAR RADHESHYAM AGRAWAL AND ANOTHER — Appellant Vs. PUSHPABAI NILKANTH PATIL AND OTHERS — Respondent ( Before : Pankaj Mithal and…

Stamp Act State Laws

“Supreme Court Clarifies State’s Power to Levy Stamp Duty on Insurance Policies” Stamp Act, 1899 – Rajasthan Stamp Law (Adaptation) Act, 1952 – Power to levy and collect stamp duty – The primary issues are the legislative competence of the State to levy stamp duty on insurance policies and the applicability of the Rajasthan Stamp Law (Adaptation) Act, 1952 or the 1998 Act – LIC contends that the state lacks legislative competence to impose stamp duty on insurance policies and challenges the demand for stamp duty payment for policies issued using stamps purchased from Maharashtra – The State of Rajasthan argues that it has the power to collect stamp duty on insurance policies under Entry 44 of List III, as per the rate prescribed by the Parliament under Entry 91 of List I – The Supreme Court dismissed the appeals, upheld the High Court’s judgment, and affirmed the state’s power to levy stamp duty. However, it directed that the state shall not demand and collect the stamp duty as per the orders dated between 1993-94 and 2001-02 – The Court reasoned that the state has the legislative competence to impose and collect stamp duty on insurance policies, and the 1952 Act applies to the case – The Court analyzed the constitutional provisions and previous judgments to conclude that the state can impose stamp duty using rates prescribed by the Parliament – The Supreme Court concluded that while the state’s power to levy stamp duty is upheld, the specific demands for stamp duty payment in this case were set aside due to the circumstances presented.

May 5, 2024 sclaw

2024 INSC 358 SUPREME COURT OF INDIA DIVISION BENCH LIFE INSURANCE CORPORATION OF INDIA — Appellant Vs. THE STATE OF RAJASTHAN AND OTHERS — Respondent ( Before : Pamidighantam Sri…

Stamp Act State Laws

Bombay Stamp Act, 1958 – Section 9 – Refund of stamp duty paid for an increase in share capital – The Supreme Court examined whether Form No. 5 is an “instrument” under the Stamp Act and if the notice of increased share capital materially alters the Articles of Association, requiring fresh stamp duty – The Court upheld the High Court’s decision, stating that the Articles of Association are the only instruments liable for stamp duty and that the maximum cap applies as a one-time measure – The appellants were directed to refund the stamp duty with interest.

Apr 7, 2024 sclaw

SUPREME COURT OF INDIA DIVISION BENCH STATE OF MAHARASHTRA AND ANOTHER — Appellant Vs. NATIONAL ORGANIC CHEMICAL INDUSTRIES LTD. — Respondent ( Before : Sudhanshu Dhulia and Prasanna B. Varale,…

Arbitration Contract Act Stamp Act

Stamp Act, 1899 – Section 35 – Contract Act 1872 – Section 2(g) – Arbitration and Conciliation Act 1996 – Sections 8 and 11 – Arbitration – Enforceability of Unstamped Agreements – Unstamped Arbitration Agreements Not Void – Agreements which are not stamped or are inadequately stamped are inadmissible in evidence under Section 35 of the Stamp Act – Such agreements are not rendered void or void ab initio or unenforceable

Dec 17, 2023 sclaw

SUPREME COURT OF INDIA SEVEN JUDGE BENCH IN RE: INTERPLAY BETWEEN ARBITRATION AGREEMENTS UNDER THE ARBITRATION AND CONCILIATION ACT 1996 AND THE INDIAN STAMP ACT 1899 ( Before : Dr…

Evidence Act Stamp Act

Stamp Act 1899 – Section 35 – Evidence Act, 1872 – Section 65 – Unstamped document – Secondary evidence – If a document that is required to be stamped is not sufficiently stamped, then the position of law is well settled that a copy of such document as secondary evidence cannot be adduced

Dec 2, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH VIJAY — Appellant Vs. UNION OF INDIA AND OTHERS — Respondent ( Before : Abhay S. Oka and Sanjay Karol, JJ. ) Civil Appeal…

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Constitution Corporate

Expression ‘date of this Notification’ means date of publication in Official Gazette – Foreign Trade (Development and Regulation) Act, 1992 — Section 3 — Notification — Publication in Official Gazette — Essential requirement for enforceability — Delegated legislation requires publication for accessibility, notice, accountability and solemnity — Not an empty formality but transforms executive decision into law — Strict compliance with publication requirement is a condition precedent — Law must be promulgated or published in a recognisable way. (Paras 16, 17, 18, 19)

Jan 22, 2026 sclaw
I B C

Insolvency and Bankruptcy Code, 2016 — Section 60(5)(c) — Jurisdiction of Adjudicating Authority — Declaration of title to trademark — NCLT exceeded its jurisdiction by declaring title to trademark “Gloster” in favour of the Successful Resolution Applicant (SRA) while adjudicating an application under Section 60(5) of the IBC, as the issue of trademark title was a highly contentious dispute beyond the scope of insolvency proceedings and not directly related to the CIRP.

Jan 22, 2026 sclaw
Constitution Labour Cases

Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996 — Building and Other Construction Workers’ Welfare Cess Act, 1996 — Applicability — Cess could not be levied or collected before the constitution of Welfare Boards, as their constitution is a condition precedent for the implementation of these Acts.

Jan 21, 2026 sclaw
Land Acquisition

Haryana Development and Regulation of Urban Areas Act, 1975 — Section 3(3A) — Amendment Act, 2020 — Retrospective validation of actions — Power to grant license includes power to modify, suspend, revoke, or delicense — Delicensing of land for commercial purposes after it was initially licensed for residential use is permissible.

Jan 21, 2026 sclaw