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Court orders approving amalgamation are covered within the ambit of the definition of ‘conveyance’ and are subject to stamp duty

The Court held that the role of court in proceedings under section 394 of the Companies Act is merely supervisory in nature and the order passed is based on the consent and voluntary act of the parties involved. Accordingly, even in the absence of specific entry for such orders in the stamp duty schedule, the court orders are covered within the ambit of the definition of 'conveyance', which has a wide meaning and is not confined to specific instruments mentioned in the s..
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