ALLAHABAD HIGH COURT
S. D. Sharma, J
Lalji Agarwal (deceased by L.Rs.) and Another v. State of U.P. and Others
| Table of Content |
|---|
| 1. initial pleadings and custody details. (Para 1 , 2) |
| 2. contention regarding stamp duty assessment. (Para 3 , 4) |
| 3. arguments on application of transfer of property act. (Para 5 , 6) |
| 4. cited case laws relevant to court sales. (Para 7 , 8 , 9 , 10) |
| 5. taxing statute interpretation principles. (Para 12 , 13 , 14 , 15 , 16) |
| 6. statutory provisions explored in depth. (Para 17 , 18 , 19) |
| 7. summarizing implications of statutes on transaction. (Para 20 , 21 , 22 , 23 , 24 , 25 , 26) |
| 8. application of s.2(d) and its precedence. (Para 27 , 28 , 29 , 30 , 31 , 32) |
| 9. significance of debt consideration in assessments. (Para 33 , 34 , 35) |
| 10. clarifications on market value in execution cases. (Para 36 , 37 , 38) |
| 11. final assessments on duty obligations under the law. (Para 39 , 40 , 41 , 42) |
1. Pleadings have been exchanged between the parties. Heard Sri C. K. Parekh, learned counsel for the petitioners and Sri Rakesh Kumar, learned Standing Counsel for the State respondents.
2. Sri C. K. Parekh, learned counsel for the petitioners states that the Civil Judge, Varanasi had appointed a Court Receiver in Execution Case No. 39 of 1956 (Rai Batuk Prasad Gupta Vs. Govind Prasad). According
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