Gujarat Stamp Act, 1958 – Section 9(a), Articles 20(a) and 45(f) – Once a single instrument has been charged under a correct charging provision of the Statute, namely Article 20(a), the Revenue cannot split the instrument into two, because of the reduction in the stamp duty facilitated by a notification of the Government issued under Section 9(a)
SUPREME COURT OF INDIA DIVISION BENCH ASSET RECONSTRUCTION CO. (INDIA) LIMITED — Appellant Vs. CHIEF CONTROLLING REVENUE AUTHORITY — Respondent ( Before : Hemant Gupta and V. Ramasubramanian, JJ. )…