January 18, 2019:

Justices Sanjiv Khanna, Rajiv Sahai Endlaw &  Jayant Nath on January, 17, 2019 delivered a judgment in a Reference filed by the Chief Controlling Revenue Authority (CCRA), Government of National Capital Territory of Delhi (GNCTD) under Section 57 of the Stamp Act, 1899.

The issue that “Whether the notification no.13 of 25-12-1937 extending benefit of remission in stamp duty in case of subsidiary companies as applicable in the then province of Delhi has any continuous validity and applicability in view of notification no. GSR 894 dated 30-09-1958 by which the central government extended the Indian Stamp (Punjab Amendment) Act, 1958 replacing the previous and then prevalent stamp law in union territory of Delhi w.e.f. 01-10-1958” was decided by the three Judge Bench.

The bench held that the said Reference is not maintainable, as the same would be detrimental in the larger interest.

Read Judgment @ LatestLaws.com

CHIEF CONTROLLING REVENUE AUTHORITY- 17-01-19 (Downloadable PDF)

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