Supreme Court of India
Vijay Kumar Goyal (dead) Thr. Lr. v. Neena Rani & Ors.
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What the Court ordered
In view of the above and for the reasons stated above, the present appeal succeeds.
Judgment, page 3
From the headnote
Indian Stamp Act – Entry No.5 of Schedule 1- as amended by State of Punjab – When not applicable – Suit filed by appellant- original plaintiff for specific performance of Memorandum of Agreement and agreement to sell – Plaintiff was directed to pay the deficient stamp duty with penalty observing that as per Schedule 1- , Entry No.5, the stamp duty shall be leviable u/Sub-column No.2 of Column No.2 of Entry No. 23 of Schedule 1- as amended by the State of Punjab – Revision petition, dismissed by High Court – On appeal, held : As per Entry No.5 (cc) of Schedule 1- applicable under the State of…
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