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Case Law Details

Case Name : State of Gujarat Vs T J Agro Fertilizers Pvt Ltd (Gujarat High Court)
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State of Gujarat Vs T J Agro Fertilizers Pvt Ltd (Gujarat High Court)

In a pivotal case, the Gujarat High Court addressed the issue of stamp duty valuation for properties sold in public auctions, specifically in the case of State of Gujarat vs T J Agro Fertilizers Pvt Ltd. The court’s decision provides critical insights into the application of the Stamp Act, particularly concerning the determination of market value in property transactions conducted by government-appointed officials.

The case revolves around the sale of land by the Official Liquidator under the Compani

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