LegalFirms.in

Supreme Court judgments on Indian Stamp Act, 1899

11 judgments, latest first, from 2020 to 2025. Listed when the Supreme Court Reports file the judgment's headnote under this Act, as printed at the start of the headnote. Judgments that only mention it in passing are not listed.

M/s Godwin Construction Pvt. Ltd. vs Commissioner, Meerut Division & Anr.
SC · 8 October 2025
[2025] 10 S.C.R. 368 : 2025 INSC 1207
Whether the stamp duty on the instrument “Security Bond cum Mortgage Deed”, is chargeable under Article 40 or Article 57 of Schedule 1-B of the Indian Stamp Act 1899.
Madhya Pradesh Road Development Corporation vs Vincent Daniel and Others
SC · 27 March 2025
[2025] 3 S.C.R. 1277 : 2025 INSC 408
The issue relates to the applicability of the “theory of deduction” for determining the compensation payable under The Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act,…
Chief Revenue Controlling Officer Cum Inspector General of Registration, & Ors. vs P. Babu
SC · 3 January 2025
[2025] 1 S.C.R. 576 : 2025 INSC 44
Matter referred by Joint Sub-Registrar to the Special Deputy Collector (Stamps) for determining the correct market value of the property. When both the authorities viz., the Registering Authority and the Collector are ve…
Mukesh vs The State of Madhya Pradesh & Anr.
SC · 20 December 2024
[2024] 12 S.C.R. 1210 : 2024 INSC 1026
Whether the High Court was right in holding that the compromise decree in favor of the appellant needed registration and stamp duty was also required to be paid for mutation of the subject land.
Ramachandra Reddy (Dead) Thr. LRs. & Ors. vs Ramulu Ammal (Dead) Thr. LRs.
SC · 14 November 2024
[2024] 11 S.C.R. 2329 : 2024 INSC 868
Whether the deed executed, which gave rise to the present property dispute, was a gift deed or a deed of settlement; Whether the High Court was justified in reversing the concurrent findings of fact while exercising juri…
Bidyut Sarkar & Anr. vs Kanchilal Pal (Dead) Through Lrs. & Anr.
SC · 28 August 2024
[2024] 8 S.C.R. 984 : 2024 INSC 704
Issue arose as regards admissibility of the insufficiently stamped agreement to sell.
M/s Rewa Tollway P. Ltd. vs The State of Madhya Pradesh & Ors.
SC · 19 July 2024
[2024] 7 S.C.R. 1129 : 2024 INSC 539
In view of the subsequent change of policy by the state legislature in light of larger public interest, the appellants were required to pay stamp duty on the Concession Agreement executed under the Build, Operate & Trans…
Life Insurance Corporation of India vs The State of Rajasthan and Ors.
SC · 30 April 2024
[2024] 5 S.C.R. 241 : 2024 INSC 358
Whether the Rajasthan Stamp Law (Adaptation) Act, 1952 or the Rajasthan Stamp Act, 1998 applies to the facts of the present case; whether the state government has the legislative competence to impose and collect stamp du…
Vijay vs Union of India & Ors.
SC · 29 November 2023
[2023] 15 S.C.R. 293 : 2023 INSC 1030
Whether the bar of admissibility created by s.35, Stamp Act 1899 applies to the agreement(s) to sell dtd. 04.02.1988 executed by the parties; can a copy of a document be adduced as secondary evidence when the original in…
Shanti Bhushan (D) Thr. Lr. & Ors. vs State of U.P. and Ors.
SC · 25 April 2023
[2023] 6 S.C.R. 513 : 2023 INSC 425
Stamp Act,1899 – ss.31,32, 47-A and Art. 23 of the Schedule IB – Market Value of property – Determination of – A property was purchased by the appellants under a registered sale deed from the vendor – Appellants were alr…
Trustees of H.C. Dhanda Trust vs State of Madhya Pradesh & Ors.
SC · 17 September 2020
[2020] 11 S.C.R. 268 : 2020 INSC 551
Stamp Act, 1899: s.40(1)(b) – Imposition of maximum penalty when instrument not duly stamped – Propriety of – In the instant case, a resolution was passed by the Executors/Trustees of the appellant-Trust to transfer and…

All Acts · Topics · Judges