Delhi HC: Bipolar Disorder Alone Does Not Qualify as Medical Disability Without Benchmark Criteria  ||  Kerala HC: Excommunicating Knanaya Catholics For Marrying Outside the Community is Unconstitutional  ||  Kerala HC: Temporary Use of Religious Land For Public Infrastructure is Not a ‘Transfer’ under Law  ||  P&H HC: Habeas Plea in Child Custody Case Not Maintainable if Child is With Natural Guardian and Safe  ||  Delhi HC: Illegal Termination Does Not Automatically Entitle Employee to Reinstatement or Back Wages  ||  Gujarat High Court: Forcing Toddler to Attend Court 6 Hours Weekly For Grandfather Visits is Unjust  ||  Supreme Court Rejects Sameer Wankhede’s Plea, Directs Timely Resolution of Disciplinary Proceedings  ||  Supreme Court Rejects NHAI Review on Solatium Retrospectivity, Bars Reopening Settled Claims  ||  SC: Excise Duty Exemptions Based on Intended Use Must be Construed Liberally For Assessee  ||  Supreme Court: DSC Personnel Eligible For Second Pension; Allows Condonation of Shortfall    

Chief Controlling Revenue Authority v. Costal Gujarat Power Ltd. and Ors. - (Supreme Court) (11 Aug 2015)

Number of transactions, not number of documents for stamp duty

MANU/SC/0851/2015

Civil

In a case where the mortgagor borrowed from 13 banks in one instrument, the agreement fell under Section 5 of the Gujarat Stamp Act, 1958, the Court held. Though there was one instrument chronicling the transactions, the borrower had entered into 13 distinct loan agreements.

Relevant : Section 5 Gujarat Stamp Act, 1958 Act The Member, Board of Revenue v. Arthur Paul Benthall MANU/SC/0002/1955

Tags : STAMP DUTY   NUMBER OF TRANSACTIONS   ONE INSTRUMENT  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved