HIGH COURT MAY 2025 WEEKLY ROUNDUP | Stories on OYO v. Zostel; Arjun Rampal’s Tax Evasion; Kota Student’s Suicide; and more
A quick legal roundup to cover important stories from all High Courts this week.
stamp duty
Pendency of Arbitration does not prevent stamp authorities from initiating proceedings; Show Cause notice not an adverse order affecting parties’ rights: Allahabad HC
“The right to know and to effectively respond to the charges has been recognized as a fundamental feature of any administrative adjudicatory process. It is a fundamental principle of fairness that a party should have prior notice of the case against him and an opportunity to properly respond to the same”
Sale certificate to auction purchaser is mere evidence of title & does not require registration under S. 17(1) of Registration Act: SC reiterates
“Mere filing under Section 89(4) of the Registration Act itself is sufficient when a copy of the sale certificate is forwarded by the authorised officer to the registering authority. As long as the sale certificate remains as it is, it is not compulsorily registrable. It is only when the auction purchaser uses the certificate for some other purpose that the requirement of payment of stamp duty, etc. would arise.”
Maharashtra Stamp Act| Principal document alone chargeable with Stamp Duty in case of transaction with multiple documents: SC
The Court also clarified that to determine the stamp duty that is chargeable upon an instrument, the legal rule is that the real and true meaning of the instrument is to be determined by ascertaining the intention of the parties from the contents and the language employed in the whole instrument
Know Thy Judge | Supreme Court of India: Justice Prashant Kumar Mishra
Justice Prashant Kumar Mishra, who started his legal career from the District Courts and then High Courts of Madhya Pradesh and Chhattisgarh, was appointed as Supreme Court Judge on 18-5-2023.
Bar Councils cannot charge more than amount specified under S. 24 of Advocates Act as enrolment fees: Supreme Court
Supreme Court declared that the judgment would have a prospective effect, thus the Bar Councils are not required to refund the enrolment fees collected more than the statutory amount so far.
Delhi High Court rules documents require proper stamping to validate Property Transfer Claims; Directs rectification of Stamp Duty
There is a clear distinction between the invalidity and inadmissibility of the document. The document is rendered invalid if the document is not sufficiently stamped and would not be admissible in evidence unless such instrument is duly stamped as provided under Section 35 of the Indian Stamp Act.
Stamp Duty Amnesty Scheme, 2023
by Abhiraj Gandhi† and Nirali Shah††
Cite as: 2024 SCC OnLine Blog Exp 12
Khaitan & Co acts as the legal counsel to Aditya Birla Finance Limited in relation to term loan facility aggregating up to INR 175 crores extended to My Home Constructions Private Ltd
DEAL DETAILS Aditya Birla Finance Limited | Construction finance Khaitan & Co acted as the legal counsel to Aditya Birla Finance Limited
[Section 35 Stamp Act] Insufficiently stamped documents cannot be prohibited from admission in evidence, if not chargeable with stamp duty: Supreme Court
“The object of the Stamp Act is to collect proper stamp duty on an instrument or conveyance on which such stamp duty is payable. Section 35 is a provision to cater for the instruments not being properly stamped and, as such, not being admissible in evidence”
Stamp Duty assessment dispute leaves no room for third-party intervention: Calcutta High Court
In the instant matter, the Calcutta High Court dismissed an application for addition of the applicant as a party in a writ petition challenging the assessment of stamp duty.
‘Certified copy’ of the original arbitration agreement suffice if duly stamped, declaration made and uncontroverted for the purpose of S. 11 Arbitration Act
The case relates as to how the statutory mandate under Section 11(13) of Arbitration and Conciliation Act, 1996 which aims at expeditious disposal of petitions under Section 11 of the Act, is harmonized with the obligation imposed vide the judgment N.N. Global Mercantile (P) Ltd. v. Indo Unique Flame Ltd, (2023) 7 SCC 1, to act in tune with the statutory dictate of the Indian Stamp Act, 1899.
2023 SCC Vol. 7 Part 1
Arbitration and Conciliation Act, 1996 — Ss. 8, 11 and 7: Non-payment or deficient payment of stamp duty on substantive contract comprising/containing
Superior court’s reversal/modification of a question of law forming the basis of a judgment cannot be a ground for review; Delhi HC reiterates
“In certain situations, it may be expedient to leave it to the arbitrator to determine the issue as to whether stamping is insufficient, and if so, the arbitrator will take recourse to Section 33 of the Stamp Act, 1889.”
Delhi High Court directs Collector of stamps to adjudicate stamp duty payable within 30 days
If adjudication of any stamp duty payable involves any complexity/ extraordinary circumstances, the adjudication of stamp duty can be extended for a maximum period of three months from the date of application.
Whether stamp duty payable on sale deed to be calculated as per prevailing market value of property on execution date? Supreme Court answers
“Stamp Act in its application to Uttar Pradesh has been amended by the UP (Stamp Amendment Act 1952) and Article 23 of Schedule IB as applicable to UP.”
We Dissent! Here’s why 2 out of 5 Judges of Supreme Court ruled unstamped arbitration agreements are valid at pre-referral stage
The practice of dissent in judicial decision-making process plays a critical role in revealing constitutional commitment to deliberative democracy. Allowing judges to express differing views and engage in a dialogue about the law and its interpretation can potentially lead to a more nuanced and refined understanding of the law, as the Court grapples with competing interpretations and seeks to reconcile them in a principled manner.
[Majority View] Unstamped Arbitration Agreements are not valid in law: Supreme Court
The Five-Judge Bench of Supreme Court in 3:2 majority approved paragraphs 22 and 29 of Garware Wall Ropes case, and to this extent, also approved Vidya Drolia case.
“Stamp Duty is only payable for additional area purchased under Re-development Agreement”: Bombay High Court
Bombay High Court quashed two of State Government’s circulars, limited the stamp duty only to additional area purchased during redevelopment, and laid several pointers which shall apply further beyond the facts of the present matter.
Ready Reckoner Price cannot be the basis for determining compensation for land acquisition: SC declares Bombay HC’s decision per incuriam
Supreme Court: While reversing the impugned decision of the Bombay High Court, M.R. Shah* and B.V. Nagarathna, JJ., held that the prices