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JAYANT BANERJI
Vimlesh Chandel – Appellant
Versus
State Of U. P. – Respondent
| Table of Content |
|---|
| 1. description of the facts and property transfer. (Para 2 , 3) |
| 2. arguments regarding stamp duty computation. (Para 4 , 5 , 6) |
| 3. analysis of deed classification under law. (Para 7 , 8 , 9) |
| 4. ruling on classification of deed for stamp duty. (Para 10) |
| 5. final judgment and order. (Para 11 , 12) |
JUDGMENT :
JAYANT BANERJI, J.
1. Heard Sri Sukhendu Pal Singh, learned counsel for the petitioner and Sri Sanjay Goswami, learned Addl. Chief Standing Counsel appearing for the respondents.
2. By means of this writ petition, the following prayers have been sought :
(ii) to issue a writ in the nature of mandamus directing the respondents to compute stamp duty on the proposed deed (Vide Annexure No. 18) transfer of entire rights by lessee Baldev Raj Verma regarding plot no. 621/12, Block No. W, Scheme II, Juhi Kalan, Kanpur, District Kanpur Nagar in favour of petitioner in pursuance of ag
The main legal point established in the judgment is the distinction between 'gift' and 'lease' under the Stamp Act and the applicability of stamp duty on the transfer of leasehold rights, which was h....
The main legal point established in the judgment is that the stamp duty payable for the assignment of non-performing assets should be based on the consideration paid by the petitioner, and not on the....
The supplementary lease deed constitutes a transfer of lease, not a new lease, and is subject to stamp duty under Article 63 of the Indian Stamp Act, not Article 35(a).
In Court-ordered sales, stamp duty applies only to the sale consideration, not to market value, as established by the Transfer of Property Act.
Substitution of a lessee’s name post-death does not attract additional stamp duty if it does not establish a new lease.
An Agreement to Lease which does not create a present demise is classified as a license, not subject to stamp duty as a lease under relevant statutory provisions.
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