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Rajasthan HC Rules on Reduced Stamp Duty applicability for Lease Deeds without Premium
Case Law Details
- Case Name
- State of Rajasthan Vs Indus Tower Ltd (Rajasthan High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Rajasthan High Court
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State of Rajasthan Vs Indus Tower Ltd (Rajasthan High Court)
In a crucial ruling, the Rajasthan High Court addressed the issue of reduced stamp duty applicable to lease deeds where rent is fixed and no premium is paid or delivered. The judgment was delivered in the case of State of Rajasthan Vs Indus Tower Ltd.
The core issue in this case revolved around the interpretation of a 2003 notification which the respondent, Indus Tower Limited, claimed allowed it a reduced rate of stamp duty on lease deeds. The Court however concluded that this notification only applied to leases specified in Clause ...
