{"id":251292,"date":"2021-07-15T11:30:53","date_gmt":"2021-07-15T06:00:53","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=251292"},"modified":"2021-07-15T10:40:28","modified_gmt":"2021-07-15T05:10:28","slug":"stamp-duty-chargeable-on-the-instrument-of-transfer-of-immovable-property-of-micro-or-small-enterprise-of-manufacturing-sector","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/15\/stamp-duty-chargeable-on-the-instrument-of-transfer-of-immovable-property-of-micro-or-small-enterprise-of-manufacturing-sector\/","title":{"rendered":"Stamp duty chargeable on the instrument of transfer of immovable property of micro or small enterprise of manufacturing sector"},"content":{"rendered":"<p style=\"text-align: justify;\">On July 13, 2021, the Finance Department, Rajasthan has issued an order regarding the stamp duty chargeable on the instrument of transfer of immovable property of micro or small enterprise of manufacturing sector as defined in the Micro, Small and Medium Enterprises Development Act, 2006.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">The purpose of revival of the mentioned enterprises shall be remitted, if : &#8211;<\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"text-align: justify;\">Possession of micro or small enterprise has been taken over by the RIICO, RFC, Financial Institutions or banks under section 29 of the State Financial Corporation Act, 1951 or or section 13 of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 and sold to a new management.<\/li>\n<li style=\"text-align: justify;\">Udyam Registration, Udyam Aadhar, Entrepreneur Memorandum-2 (EM-2) or any other relevant evidence regarding the category of the enterprise is submitted at the time of registration of such instrument.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Further, notification is applicable on the instruments pending for registration or reference before Sub-Registrar or adjudication before Collector (Stamps) or other Courts but stamp duty already paid according to the provisions of the Rajasthan Stamp Act, 1998 shall not be refunded.<\/p>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>On July 13, 2021, the Finance Department, Rajasthan has issued an order regarding the stamp duty chargeable on the instrument of transfer <\/p>\n","protected":false},"author":8808,"featured_media":249750,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,1193],"tags":[],"class_list":["post-251292","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-notifications"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Stamp duty chargeable on the instrument of transfer of immovable property of micro or small enterprise of manufacturing sector | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/15\/stamp-duty-chargeable-on-the-instrument-of-transfer-of-immovable-property-of-micro-or-small-enterprise-of-manufacturing-sector\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Stamp duty chargeable on the instrument of transfer of immovable property of micro or small enterprise of manufacturing sector\" \/>\n<meta property=\"og:description\" content=\"On July 13, 2021, the Finance Department, Rajasthan has issued an order regarding the stamp duty chargeable on the instrument of transfer\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/15\/stamp-duty-chargeable-on-the-instrument-of-transfer-of-immovable-property-of-micro-or-small-enterprise-of-manufacturing-sector\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2021-07-15T06:00:53+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/06\/Government-of-Rajasthan.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1330\" \/>\n\t<meta property=\"og:image:height\" content=\"887\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Bhumika Indulia\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Bhumika Indulia\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/15\/stamp-duty-chargeable-on-the-instrument-of-transfer-of-immovable-property-of-micro-or-small-enterprise-of-manufacturing-sector\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/15\/stamp-duty-chargeable-on-the-instrument-of-transfer-of-immovable-property-of-micro-or-small-enterprise-of-manufacturing-sector\/\",\"name\":\"Stamp duty chargeable on the instrument of transfer of immovable property of micro or small enterprise of manufacturing sector | SCC Times\",\"isPartOf\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/15\/stamp-duty-chargeable-on-the-instrument-of-transfer-of-immovable-property-of-micro-or-small-enterprise-of-manufacturing-sector\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/15\/stamp-duty-chargeable-on-the-instrument-of-transfer-of-immovable-property-of-micro-or-small-enterprise-of-manufacturing-sector\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/06\/Government-of-Rajasthan.jpg\",\"datePublished\":\"2021-07-15T06:00:53+00:00\",\"author\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/15\/stamp-duty-chargeable-on-the-instrument-of-transfer-of-immovable-property-of-micro-or-small-enterprise-of-manufacturing-sector\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/15\/stamp-duty-chargeable-on-the-instrument-of-transfer-of-immovable-property-of-micro-or-small-enterprise-of-manufacturing-sector\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/15\/stamp-duty-chargeable-on-the-instrument-of-transfer-of-immovable-property-of-micro-or-small-enterprise-of-manufacturing-sector\/#primaryimage\",\"url\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/06\/Government-of-Rajasthan.jpg\",\"contentUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/06\/Government-of-Rajasthan.jpg\",\"width\":1330,\"height\":887},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/15\/stamp-duty-chargeable-on-the-instrument-of-transfer-of-immovable-property-of-micro-or-small-enterprise-of-manufacturing-sector\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.scconline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Stamp duty chargeable on the instrument of transfer of immovable property of micro or small enterprise of manufacturing sector\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\",\"url\":\"https:\/\/www.scconline.com\/blog\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.scconline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a\",\"name\":\"Bhumika Indulia\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/Me-150x150.jpg\",\"contentUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/Me-150x150.jpg\",\"caption\":\"Bhumika Indulia\"},\"url\":\"https:\/\/www.scconline.com\/blog\/post\/author\/editor_1\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Stamp duty chargeable on the instrument of transfer of immovable property of micro or small enterprise of manufacturing sector | SCC Times","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/15\/stamp-duty-chargeable-on-the-instrument-of-transfer-of-immovable-property-of-micro-or-small-enterprise-of-manufacturing-sector\/","og_locale":"en_US","og_type":"article","og_title":"Stamp duty chargeable on the instrument of transfer of immovable property of micro or small enterprise of manufacturing sector","og_description":"On July 13, 2021, the Finance Department, Rajasthan has issued an order regarding the stamp duty chargeable on the instrument of transfer","og_url":"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/15\/stamp-duty-chargeable-on-the-instrument-of-transfer-of-immovable-property-of-micro-or-small-enterprise-of-manufacturing-sector\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2021-07-15T06:00:53+00:00","og_image":[{"width":1330,"height":887,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/06\/Government-of-Rajasthan.jpg","type":"image\/jpeg"}],"author":"Bhumika Indulia","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Bhumika Indulia","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/15\/stamp-duty-chargeable-on-the-instrument-of-transfer-of-immovable-property-of-micro-or-small-enterprise-of-manufacturing-sector\/","url":"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/15\/stamp-duty-chargeable-on-the-instrument-of-transfer-of-immovable-property-of-micro-or-small-enterprise-of-manufacturing-sector\/","name":"Stamp duty chargeable on the instrument of transfer of immovable property of micro or small enterprise of manufacturing sector | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/15\/stamp-duty-chargeable-on-the-instrument-of-transfer-of-immovable-property-of-micro-or-small-enterprise-of-manufacturing-sector\/#primaryimage"},"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/15\/stamp-duty-chargeable-on-the-instrument-of-transfer-of-immovable-property-of-micro-or-small-enterprise-of-manufacturing-sector\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/06\/Government-of-Rajasthan.jpg","datePublished":"2021-07-15T06:00:53+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a"},"breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/15\/stamp-duty-chargeable-on-the-instrument-of-transfer-of-immovable-property-of-micro-or-small-enterprise-of-manufacturing-sector\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2021\/07\/15\/stamp-duty-chargeable-on-the-instrument-of-transfer-of-immovable-property-of-micro-or-small-enterprise-of-manufacturing-sector\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/15\/stamp-duty-chargeable-on-the-instrument-of-transfer-of-immovable-property-of-micro-or-small-enterprise-of-manufacturing-sector\/#primaryimage","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/06\/Government-of-Rajasthan.jpg","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/06\/Government-of-Rajasthan.jpg","width":1330,"height":887},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/15\/stamp-duty-chargeable-on-the-instrument-of-transfer-of-immovable-property-of-micro-or-small-enterprise-of-manufacturing-sector\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Stamp duty chargeable on the instrument of transfer of immovable property of micro or small enterprise of manufacturing sector"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a","name":"Bhumika Indulia","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/Me-150x150.jpg","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/Me-150x150.jpg","caption":"Bhumika Indulia"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/editor_1\/"}]}},"jetpack_featured_media_url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/06\/Government-of-Rajasthan.jpg","jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":331849,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/09\/26\/maharashtra-stamp-act-stamp-duty-chargeable-principal-document-sc-legal-news\/","url_meta":{"origin":251292,"position":0},"title":"Maharashtra Stamp Act| Principal document alone chargeable with Stamp Duty in case of transaction with multiple documents: SC","author":"Sucheta","date":"September 26, 2024","format":false,"excerpt":"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\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Maharashtra Stamp Act","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/09\/Maharashtra-Stamp-Act.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/09\/Maharashtra-Stamp-Act.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/09\/Maharashtra-Stamp-Act.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/09\/Maharashtra-Stamp-Act.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":266043,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/04\/27\/stamp-duty-split-instrucment-once-already-charged-supreme-court-judgments-legal-law-research-news-updates\/","url_meta":{"origin":251292,"position":1},"title":"Reduction in stamp duty cannot lead to revenue splitting an instrument into two once it has already been charged under a correct charging provision: Supreme Court\u00a0","author":"Prachi Bhardwaj","date":"April 27, 2022","format":false,"excerpt":"Supreme Court: While dealing with a case under the Gujarat\u00a0Stamp\u00a0Act,\u00a01958, the bench of Hemant Gupta and V. Ramasubramanian*, JJ has held that once a single instrument has been charged under a correct charging provision of the Statute, namely Article 20(a), the Revenue cannot split the instrument into two, because of\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-146-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-146-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-146-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-146-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-146-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":324246,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/06\/13\/del-hc-documents-require-proper-stamping-validate-property-transfer-claims-directs-stamp-duty-legal-news\/","url_meta":{"origin":251292,"position":2},"title":"Delhi High Court rules documents require proper stamping to validate Property Transfer Claims; Directs rectification of Stamp Duty","author":"Arunima","date":"June 13, 2024","format":false,"excerpt":"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.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Delhi High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":370529,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/12\/22\/bom-hc-exercises-extraordinary-jurisdiction-to-stamp-duty-refund-on-unexecuted-agreement\/","url_meta":{"origin":251292,"position":3},"title":"Bombay HC: Extraordinary jurisdiction can be invoked to order stamp duty refund on unexecuted agreement despite Section 48 limitation under Maharashtra Stamp Act","author":"Sunaina","date":"December 22, 2025","format":false,"excerpt":"\u201cThe stamp duty is not a transaction tax, but a duty payable on an instrument, which must be executed to be chargeable.\u201d","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"stamp duty refund on unexecuted agreement","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/12\/stamp-duty-refund-on-unexecuted-agreement.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/12\/stamp-duty-refund-on-unexecuted-agreement.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/12\/stamp-duty-refund-on-unexecuted-agreement.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/12\/stamp-duty-refund-on-unexecuted-agreement.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":308464,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/12\/05\/section35-stamp-act-insufficiently-stamped-documents-cannot-prohibited-admission-not-chargeable-with-stamp-duty-supreme-court\/","url_meta":{"origin":251292,"position":4},"title":"[Section 35 Stamp Act] Insufficiently stamped documents cannot be prohibited from admission in evidence, if not chargeable with stamp duty: Supreme Court","author":"Apoorva","date":"December 5, 2023","format":false,"excerpt":"\u201cThe 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\u201d","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Section 35 Stamp Act","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/12\/Section-35-Stamp-Act.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/12\/Section-35-Stamp-Act.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/12\/Section-35-Stamp-Act.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/12\/Section-35-Stamp-Act.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":186614,"url":"https:\/\/www.scconline.com\/blog\/post\/2018\/02\/08\/cabinet-approves-change-classification-criteria-micro-small-medium-enterprises-msmes\/","url_meta":{"origin":251292,"position":5},"title":"Cabinet approves change in classification criteria of Micro, Small and Medium Enterprises (MSMEs)","author":"Saba","date":"February 8, 2018","format":false,"excerpt":"The Union Cabinet has approved change in the basis of classifying Micro, Small and Medium enterprises from \u2018investment in plant & machinery\/equipment\u2019 to \u2018annual turnover\u2019. This will encourage ease of doing business, make the norms of classification growth oriented and align them to the new tax regime revolving around GST\u2026","rel":"","context":"In &quot;Hot Off The Press&quot;","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/251292","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=251292"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/251292\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/249750"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=251292"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=251292"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=251292"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}