Property, Real Estate and Imposition of Stamp Duty involved in Property Transactions
In case of Ashok Kamal Capital Builders v State [2009] GCtR 6424 (Delhi), it was held that copy of a document
which is unstamped or not duly stamped cannot be validated by
payment of stamp duty and penalty. For the purpose of
Sections 62 and 64 of the Indian Stamp Act, 1899 production of original document is
not necessary.
In this case, A [owner] had entered into an agreement with B [builder] which was treated to be a conveyance under A.23 by Department.
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