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 ha

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