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DELHI HIGH COURT
JAYANT NATH
Hari Kapoor – Appellant
Versus
South Delhi Municipal Corporation – Respondent
| Table of Content |
|---|
| 1. writ petition involves challenge to stamp duty. (Para 1 , 2) |
| 2. dispute on release deed duty applicability. (Para 3) |
| 3. arguments on definitions and implications of release. (Para 4 , 5) |
| 4. examination of statutory provisions on duty. (Para 6 , 7) |
| 5. judicial interpretations of release deeds. (Para 8 , 9 , 10 , 11) |
| 6. clarification on co-owner relinquishment rights. (Para 12 , 14 , 15) |
| 7. interpretation of fiscal statutes. (Para 16 , 18) |
| 8. court's ruling on gift deed versus release deed. (Para 19 , 22 , 25) |
| 9. court orders mutation without duty payment. (Para 26 , 27) |
JUDGMENT
Jayant Nath, J. This Writ Petition is filed by the petitioner seeking an appropriate Writ for quashing the order dated 8.12.2015 passed by the Additional Commissioner of the respondent for collection of duty and directing that there is no chargeability of stamp duty on the instrument of Deed of release.
2. The case of the petitioner is that on 2.11.1989 the petitioner alongwith the brother Shri Ramesh Chander Kapoor purchased the property bearing No. N-26, situated at Panchsheel Park, New Delhi vide registered sale deed. On 25.7.2016, the brother of the petitioner Shri Ramesh Chander Kapoor execute
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