GOPI KRISHNA TRIVEDI versus SUDAMA PRASAD OJHA

GOPI KRISHNA TRIVEDI versus SUDAMA PRASAD OJHA

The High Court was correct in holding that the document in question, being an agreement for sale, must be treated as an 'instrument' under Section 2(14) of the Indian Stamp Act, and thus requires stamp duty to be paid.

Parties
Appellant: GOPI KRISHNA TRIVEDI; Respondent: SUDAMA PRASAD OJHA
Jurisdiction
India
Judgment Date
01 September 2008
Procedural Posture
Civil Appeal / Appeal From High Court Order
Outcome
Appeal dismissed
Legal Topics
Impounding of Documents, Agreement for Sale, Stamp Duty on Instruments
Stamp Duty Property Law Impounding of Documents Agreement for Sale Stamp Duty on Instruments

Case Brief

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Parties

GOPI KRISHNA TRIVEDI

Appellant

SUDAMA PRASAD OJHA

Respondent

Procedural Posture

Civil Appeal / Appeal From High Court Order

Legal Issues

  1. 1 Whether a document containing terms and conditions of an agreement for sale of immovable property is an 'instrument' under Section 2(14) of the Indian Stamp Act, 1899 and requires impounding for payment of stamp duty

Ratio Decidendi

The High Court was correct in holding that the document in question, being an agreement for sale, must be treated as an 'instrument' under Section 2(14) of the Indian Stamp Act, and thus requires stamp duty to be paid.

Court Disposition

Appeal dismissed

Orders

  • Appeal dismissed