Supreme Court of India

Trustees of H.C. Dhanda Trust v. State of Madhya Pradesh & Ors.

Neutral citation
Bench Ashok Bhushan, R. Subhash Reddy and M. R. Shah JJ.
Decided 17 September 2020

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.

What the Court ordered

In view of the above, I do not find any merit in this writ petition.

Judgment, page 13

From the headnote

Stamp Act, 1899: s.40(1)(b) – Imposition of maximum penalty when instrument not duly stamped – Propriety of – In the instant case, a resolution was passed by the Executors/Trustees of the appellant-Trust to transfer and vest immovable properties to the beneficiaries by executing a Deed of Transfer – However, subsequently a Deed of Assent was executed between them on payment of stamp duty of Rs.200 whereunder the Trustees gave assent to complete title of the Legatees and vest absolutely in favour of beneficiaries – Collector of Stamps held the Deed of Assent as Gift Deed and demanded deficit…

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Where later benches applied it

Of those, 1 referred to

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