Nasiruddin vs The State Of Uttar Pradesh Secretary

The Supreme Court upheld the decision of the Allahabad High Court regarding the applicability of stamp duty on contracts for collection of Tehbazari and Parking Fees under the Indian Stamp Act, 1899. The Court affirmed that the contracts in question were to be treated as leases, thus attracting stamp duty as per Section 2(14) and Article 35 of the Stamp Act. The appeals were dismissed, confirming the High Court's ruling that the demands raised by the Collector of Stamps were valid and justified.