Notice issued u/s. 41-A for non-payment of stamp duty lacks jurisdiction: Andhra Pradesh HC

Bharat Heavy Electricals Ltd. Vs State of Andhra Pradesh (Andhra Pradesh High Court) Andhra Pradesh High Court held that notice issued under section 41-A of the Indian Stamp Duty Act, 1899 for non-payment of stamp duty on unregistered document is without jurisdiction. Accordingly, appeal allowed. Facts- The appellant herein which is a Public Sector Corporation involved in Fabrication, Erection and Operation of various machines had entered into an agreement with M/s. NREDCAP for installation of wind tools for generation of electricity. The appellant had received a notice dated 05.06.2015 u/s. 4...