Supreme Court of India

Chief Controlling Revenue Authority v. Costal Gujarat Power Ltd. and Others

Neutral citation
Bench M.Y. Eqbal J.
Decided 11 August 2015

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

1 Supreme Court bench has cited this judgment.

From the headnote

Gujarat Stamp Act, 1958- ss. 5 and 6- Respondent- c company took financial assistance - From 13 financial institutions - The 13 lenders formed a consortium as a trust and executed a security trustee agreement, appointing one of the banker-lender as a security trustee - The company executed a Mortgage Deed with the security trustee - Registration of the deed - Deman.d of additional stamp duty by the Revenue on the basis of s. 5 - Demand challenged - Revenue Authorities confirmed the demand - On Reference, High Court opined in favour of the company - On appeal, held: The Mortgage Deed came into…

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