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MANISH MATHUR
Jitendra Devi Pandey Stamp – Appellant
Versus
State of U. P. – Respondent
Headnote: Read headnote
JUDGMENT
Manish Mathur, J.
Heard learned counsel for petitioner and learned State Counsel appearing on behalf of the opposite parties.
2. Petition has been filed challenging the order dated 13th of September, 2011 passed under Section 47A of Indian STAMP ACT , 1899 as well as the order dated 27th of July, 2012 passed in Appeal under Section 56 of the Act.
3. Learned counsel for petitioner submits that the property in question which is immovable in nature was leased out to one Smt. Neera Khanna W/o Sri. Mahendra Singh Khanna by means of registered lease deed dated 10th March, 1995 executed by the Uttar Pradesh Avash and Vikas Parisad, Lucknow for a period of 30 years. She transferred the lease hold rights by means of assig
The central legal point established in the judgment is that the transfer of lease under the Government Grants Act should be treated as an assignment of a lease and not a conveyance, and the stamp dut....
In Court-ordered sales, stamp duty applies only to the sale consideration, not to market value, as established by the Transfer of Property Act.
A valid lease must be executed and registered to confer rights; absence of such renders subsequent claims void.
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