Indian Stamp Act, 1899

Life Insurance Corporation of India (LIC) issued several insurance policies in Rajasthan between 1993-94 and 2001-02 and, due to the unavailability of India Insurance stamps in the state, purchased the stamps from Maharashtra. The Rajasthan government issued show‑cause notices demanding payment of stamp duty on those p…

The Madhya Pradesh Road Development Corporation sought to acquire land for a highway project and determined compensation using the circle rate fixed under the Indian Stamp Act, as prescribed by the Collector’s Guidelines. The landowners challenged the award, arguing that the compensation was excessive and that the "the…

The case concerned several Government Orders (GoMs) issued by the Andhra Pradesh (now Telangana) government that allotted public land at basic rates to a select class of persons – MPs, MLAs, All India Services officers, judges of the Supreme Court and High Courts, and journalists – through cooperative societies. The pe…

The appellant (son) challenged a decree of the Kerala High Court that declared a 1985 deed executed by his father in favour of his sister (plaintiff) to be a settlement and a valid gift, thereby invalidating a later cancellation deed and sale deed dated 19.10.1993. The core issue was whether the 1985 instrument was a g…

The appellant, Mukesh, filed a suit claiming ownership and long possession of a small parcel of land in Madhya Pradesh and obtained a compromise decree confirming his pre‑existing right. The decree was used to seek mutation of the land in his name, but the Collector of Stamps levied stamp duty on the basis of Article 2…

The State of Punjab appealed a High Court order that directed the original sale certificate of auction‑purchased property to be handed over to the purchaser and that the stamp duty deposited by the purchaser be refunded. The dispute arose from the liquidation of M/s Punjab United Forge Ltd., where M/s Ferrous Alloy For…

The appellants purchased an e‑stamp paper for a property transaction which was subsequently lost, prompting them to seek a refund of the stamp duty of Rs 28,10,000. The Delhi High Court ordered a refund of the principal amount but declined interest, leading the appellants to file a Letters Patent Appeal, which was dism…

Godwin Construction Pvt. Ltd. executed a document titled “Security Bond cum Mortgage Deed” in favour of the Meerut Development Authority to secure its obligations under a development project. The authorities later claimed that the instrument attracted stamp duty under Article 40 of Schedule 1‑B of the Indian Stamp Act,…

The Supreme Court examined the interplay between Section 144C, which provides a special dispute‑resolution procedure for eligible assessees, and Section 153(3) of the Income Tax Act, which prescribes a twelve‑month limitation for fresh assessments. The Court held that the limitation under Section 153 applies only to th…

The appellants challenged the Bihar Registration Rules, 2008 amendments that introduced sub‑rules (xvii) and (xviii) to Rule 19, which made the production of jamabandi or holding‑allotment proof a condition precedent for registering sale or gift documents. The High Court of Patna dismissed the writ petitions, holding t…

Goqii Technologies (appellant) entered a Master Services Agreement with Sokrati Technologies (respondent) containing an arbitration clause (Clause 18.12). After paying over Rs 5.5 crore, Goqii raised concerns based on an independent audit reporting alleged overcharges and fraudulent practices, and invoked arbitration u…

The appellant, a cooperative society registered under the Jharkhand Self‑Supporting Cooperative Societies Act, sought exemption from stamp duty on a land transfer to its members under Section 9A of the Stamp (Bihar Amendment) Act, 1988. The State, through a memorandum issued by the Principal Secretary, Department of Re…

The petitioners, revenue officers, challenged the High Court's order that set aside the valuation of two sale deeds which the Joint Sub-Registrar had deemed undervalued and referred to the Special Deputy Collector under Section 47‑A of the Indian Stamp Act, 1899. The Registering Officer issued Form I notices fixing inf…

The appellant, a licensed stamp vendor, was caught in a sting operation after demanding Rs 12 for a Rs 10 stamp paper and was convicted under Sections 7, 13(1)(d) and 13(2) of the Prevention of Corruption Act, 1988. The key issue was whether a licensed stamp vendor qualifies as a “public servant” under Section 2(c)(i) …