Conversion of public limited to private limited company doesn’t attract stamp duty

Inox Air Products Pvt. Ltd. Vs State of H.P. (Himachal Pradesh High Court)

Himachal Pradesh High Court held that stamp duty/ registration fee not leviable on conversion of public limited company to private limited company.

Facts-

Being aggrieved and dissatisfied with communication, whereby, request made by petitioner seeking change in the name of the Company from “INOX AIR PRODUCTS LTD” to “INOX AIR PRODUCTS PRIVATE LIMITED” came to be rejected, petitioner-C

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