Bombay Stamp Act, 1958

The appellants entered into an agreement for sale of a flat under Section 4 of the Maharashtra Ownership Flats Act, paid the required registration fee and later had the agreement impounded with a demand for stamp duty under Section 32A of the Bombay Stamp Act. They contended that the document was merely an agreement fo…

The appellants, members of a co‑operative society, transferred five shares to other members via an instrument dated 31 March 1986. The Superintendent of Stamps treated the instrument as a conveyance of property and demanded stamp duty under Article 25(b)(i) of the Bombay Stamp Act, 1958. The Bombay High Court upheld th…

The parties obtained a preliminary decree in a partition suit allocating a 1/6th share to the first respondent and a 5/6th share to the appellants. Although the court directed the preparation of a final decree in 1958, the final decree could not be engrossed because the appellants failed to supply non‑judicial stamps. …

Hindustan Lever Ltd. challenged the levy of stamp duty by the State of Maharashtra on the High Court order sanctioning its amalgamation with Tata Oil Mills Ltd. The appellants argued that the order was a judicial decree, not an "instrument" under the Bombay Stamp Act, and that the State lacked constitutional competence…

The appellant, Ramesh Mishrimal Jain, entered into an agreement to sell dated 03‑09‑2003 with the mother of respondent No.1 concerning a house in Khed. The agreement stipulated that the appellant was already in possession of the property as a tenant and that ownership possession would transfer only after execution of a…

The Supreme Court examined the validity of the Mumbai Municipal Corporation Act’s amendment that shifted property tax assessment from rateable value to capital value, and the accompanying Capital Value Rules of 2010 and 2015. It held that the rules allowing the Commissioner to factor in future development potential (su…

National Organic Chemical Industries Ltd. increased its authorized share capital from Rs.600 crores to Rs.1,200 crores and paid Rs.25 lakh stamp duty on the Form No.5 notice filed under Section 97 of the Companies Act, 1956. The company later sought a refund, arguing that the Articles of Association— the only instrumen…