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DEBANGSU BASAK, BIBHAS RANJAN DE
Lakhi Kumari Mondal – Appellant
Versus
Lt. Governor – Respondent
JUDGMENT :
(Debangsu Basak, J.)
1. Six matters have been heard analogously as they involve similar issues. Out of the six matters, one is an appeal being MA 17 of 2020 directed against the order dated January 13, 2020 passed in WP No. 269 of 2019. Of the remaining five matters, three are writ petitions while two are public interest litigations.
2. The writ petitioners have assailed notifications bearing Nos. 273, 274 and 275 dated October 22, 2019. By such notifications, the Lieutenant Governor of Andaman and Nicobar Islands has framed rules called the Andaman & Nicobar Islands Stamp (Prevention of Undervaluation of Instruments) Rules, 2019, fixed minimum reference circle rates, and prescribed stamp duty charges payable for registration of certain documents.
3. Ms. Anjili Nag, Advocate appearing for the writ petitioners in WPA (P) 81 of 2020 and WPA (P) 84 of 2020 has contended that, Indian Stamp Act was enacted in 1899. Constitution of India has come into force on January 26, 1950. Article 246 of the Constitution of India has prescribed the Union List, State List and the Concurrent List. She has referred to Serial 91 in the Union List and contended that Union Government can make la
The Lieutenant Governor of Andaman and Nicobar Islands lacked authority to issue notifications enhancing stamp duty and registration fees, rendering them null and void.
A show-cause notice issued without jurisdiction, particularly regarding unregistered documents, is invalid and may be challenged to prevent unwarranted legal action.
The state has the legislative competence to impose and collect stamp duty on insurance policies under the 1952 Act, as per the rate prescribed by the Parliament under Entry 91 of List I.
The court affirmed the High Court's authority to mandate the Revenue authority to make legal references under S.57, irrespective of whether a case was formally pending.
The court ruled that the petitioners were not entitled to stamp duty exemption as they did not meet the criteria set by the Government Order, affirming the principle of reasonable classification unde....
The provision mandating a 50% deposit for reference under Section 47-A of the Stamp Act was found unconstitutional as it violated the principle of equal protection under Article 14.
Procedural non-compliance in property valuation hearings renders resulting orders invalid, necessitating fresh proceedings to ensure parties are duly notified and allowed to participate.
Point of law: Article 19(1)(g) of the Constitution accords fundamental right to carry on any profession, occupation, trade or business which is subject to imposition of reasonable restriction in gene....
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