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Gujarat Stamp Act, 1958

10 judgments · newest first · showing 1–10

NEPTUNE REALTY PVT LTDversusSTATE OF GUJARAT

58-RULE ISSUED & RULE ABSOLUTE/ALLOWED @FH

Neptune Realty Pvt Ltd filed a special civil application under Articles 226 and 227 of the Constitution, challenging notices and consequent orders issued by two respondent authorities as illegal and beyond their jurisdiction under the Gujarat Stamp Act, 1958. The petitioner sought mandamus, …

MOTIBEN KHENGARBHAI VADHERversusCHIEF CONTROLLING REVENUE AUTHORITY, GUJARAT STATE

58-RULE ISSUED & RULE ABSOLUTE/ALLOWED @FH

Motiben Khengarbhai Vadher purchased a parcel of land in 2009, paid stamp duty based on a market‑value assessment of Rs 15,00,000 and a sale price of Rs 17,80,000. After an audit by the Accountant General, the Chief Controlling Revenue Authority and the Deputy Collector re‑opened the valuation, …

SHRI JATIN SHAILESH PATELversusSTATE OF GUJARAT

58-RULE ISSUED & RULE ABSOLUTE/ALLOWED @FH

The petitioner, Shri Jatin Shailesh Patel, purchased a franking stamp for Rs 10,500 from a bank, but a government notification dated 06‑04‑2023 stipulated that the stamp should have been issued at Rs 10,000. He applied to the Superintendent of Stamps for a refund and also filed an RTI application, …

RAVJIBHAI PREMJIBHAI PATELversusSTATE OF GUJARAT

58-RULE ISSUED & RULE ABSOLUTE/ALLOWED @FH

The petitioners purchased land that had been converted from agricultural to non‑agricultural use, paid the requisite stamp duty and an additional deficit of Rs 2,00,001 as directed under Section 41 of the Gujarat Stamp Act, 1958, and obtained a certificate on 13‑Oct‑2017. On 11‑Dec‑2025, the Chief …

M/S VAIBHAV CORP. PVT. LTD. COMPANYversusSTATE OF GUJARAT

58-RULE ISSUED & RULE ABSOLUTE/ALLOWED @FH

The petitioner, Vaibhav Corp. Pvt. Ltd., sought relief under Article 226 of the Constitution and the Gujarat Stamp Act, 1958, challenging an ex‑parte order dated 03‑Nov‑2023 that demanded a deficit stamp duty of Rs 16,47,562 plus penalty. The land in question was lease‑held by Bhadreshbhai Patel, …

M/S VAIBHAV CORP. PVT. LTD. COMPANYversusSTATE OF GUJARAT

58-RULE ISSUED & RULE ABSOLUTE/ALLOWED @FH

The petitioners, Vaibhav Corp. Pvt. Ltd., sought relief under Article 226 of the Constitution challenging an order dated 03.11.2023 issued by the Deputy Collector, Stamp Duty Valuation Office, which demanded payment of Rs. 17,47,156 as additional stamp duty and penalty. The land in question …

ASSET RECONSTRUCTION CO. (INDIA) LTD.versusCHIEF CONTROLLING REVENUE AUTHORITY

2022 INSC 477Appeal(s) allowed

The Asset Reconstruction Company (India) Ltd. acquired a defaulted loan from Oriental Bank of Commerce through an assignment agreement that was registered as a single instrument. The deed contained a Schedule 3 draft of a Power of Attorney (PoA) authorising the assignee to sell immovable property, …

CHIEF CONTROLLING REVENUE AUTHORITYversusCOSTAL GUJARAT POWER LTD. AND OTHERS

2015 INSC 563Appeal(s) allowed

Coastal Gujarat Power Ltd obtained loans from thirteen financial institutions which formed a consortium and appointed State Bank of India as a security trustee. The borrower executed a single mortgage deed (Indenture of Mortgage) with the trustee, paying Rs 4.21 lakh stamp duty. The Gujarat revenue …