Century Textiles and Industries Ltd. Vs State of Chhattisgarh and Others
WPC No. 2744 of 2017
11.11.2019
Hon’ble Shri P.R. Ramachandra Menon, Chief Justice and Hon’ble Shri Justice Parth Prateem Sahu
Registration Act, 1908-Sec.64 to 67 Companies Act,1956 Indian Stamp Act, 1899-Sec. 6A,19A & 48B
(I) Collector of Stamps, Raipur directed to deposit deficit stamp duty on the mortgage deed executed at Mumbai – neither instrument nor its copy was available to the Collector Stamps, Raipur – Instrument cannot be charged under Section 19-A of the Act, 1899 and it only comes into play when a copy of instrument produced before him.
(ii)Collector of Stamps cannot direct production of original instrument.
(iii)Section 48 (B) of the Act is not discriminatory and violative of articles 14 & 19.
WPC No. 2744 of 2017
11.11.2019
Hon’ble Shri P.R. Ramachandra Menon, Chief Justice and Hon’ble Shri Justice Parth Prateem Sahu
Registration Act, 1908-Sec.64 to 67 Companies Act,1956 Indian Stamp Act, 1899-Sec. 6A,19A & 48B
(I) Collector of Stamps, Raipur directed to deposit deficit stamp duty on the mortgage deed executed at Mumbai – neither instrument nor its copy was available to the Collector Stamps, Raipur – Instrument cannot be charged under Section 19-A of the Act, 1899 and it only comes into play when a copy of instrument produced before him.
(ii)Collector of Stamps cannot direct production of original instrument.
(iii)Section 48 (B) of the Act is not discriminatory and violative of articles 14 & 19.
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