Prasad Technology Park Pvt. Ltd vs Sub Registrar & Ors

The Supreme Court addressed whether a supplementary agreement constituted a transfer under Article 5(d) of the Karnataka Stamp Act, 1957, thereby attracting stamp duty. The Court held that the supplementary agreement, which involved a change of name of the company from 'Prasad Garments Pvt. Ltd.' to 'Prasad Technology Park Pvt. Ltd.', did not merely rectify the original lease-cum-sale agreement but resulted in material alterations requiring full stamp duty payment. The appeal was dismissed, affirming the lower court's decision on the necessity of stamp duty for the supplementary agreement.