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Sanctioned scheme of amalgamation/arrangement attracts Stamp Duty-HC
Case Law Details
- Case Name
- ITP Ltd. Vs Union of India (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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HIGH COURT OF CALCUTTA
ITP Ltd.
versus
Union of India
A.P.O. NOs. 114 & 136 OF 2012
C.P. NOS. 398 & 627 OF 2011
SEPTEMBER 12, 2012
JUDGMENT
Preface
Ashim Kumar Banerjee. J. – Both these appeals would relate to a short but important question as to whether a scheme of amalgamation and/or arrangement sanctioned by the High Court under Section 391 of the Companies Act, 1956 (hereinafter referred to as the said Act of 1956) would attract the mischief of Indian Stamp Act, 1899 in the State of West Bengal and, if so, to what extent.
2. The appellants contended before the learned Judge, ...
