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IN THE HIGH COURT OF DELHI AT NEW DELHI
PURUSHAINDRA KUMAR KAURAV
In the matter of : Jinesh Jain – Appellant
Versus
Amit Jain – Respondent
| Table of Content |
|---|
| 1. refund application for stamp duty. (Para 1) |
| 2. previous decrees and payment details. (Para 2 , 3 , 5) |
| 3. sale transactions prior to execution proceedings. (Para 4 , 6 , 14) |
| 4. legal requirements for registration and stamp duty. (Para 8 , 9 , 10 , 11) |
| 5. pre-existing rights affirmed by decree. (Para 12 , 13 , 15) |
| 6. conclusion on stamp duty refund. (Para 16 , 17 , 18) |
JUDGMENT :
PURUSHAINDRA KUMAR KAURAV, J.
I.A. 45899/2024 (under Section 151 of CPC, 1908)
1. The instant application has been filed by applicant-defendant No.1, seeking a refund of the stamp duty amounting to INR 6,00,000/-.
2. It is apparent from the record that a preliminary decree was passed on 28.03.2022, declaring that the plaintiff and the defendants were each entitled to a 1/5th undivided share in the suit property. Thereafter, a final decree dated 11.10.2022 was passed, directing the distribution of the sale proceeds conforming to the shares determined in the preliminary decree. The Registrar informed the parties that they were required to deposit INR 6,00,000/- towards the stamp duty to draw the final decree.
3. The applicant-defendant No.1, i.e., Amit Jain, deposited the stamp duty on behalf of all
Family settlements documented after oral agreements do not require registration or stamp duty, affirming existing rights without creating new ones.
The court determined that possession prior to a written memorandum of settlement negates co-ownership status under Section 2(15) of the Indian Stamp Act, thus penalties imposed without justification ....
(1) Stamp duty is not chargeable on an order/decree of Court as the same do not fall within documents mentioned in Schedule I or I-A read with Section 3 of Stamp Act, 1899.(2) Registration of documen....
Consent decrees asserting pre-existing rights do not constitute conveyance under the Indian Stamp Act, hence exempt from stamp duty.
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