Supreme Court of India · 2020-09-17
M/S MSD REAL ESTATE LLP vs COLLECTOR OF STAMPS
- Citation / case number
- SC 2020/13361
- Court
- Supreme Court of India
- Petitioner
- M/S MSD REAL ESTATE LLP
- Respondent
- COLLECTOR OF STAMPS
- Author
- HON'BLE MR. JUSTICE ASHOK BHUSHAN
- Bench
- HON'BLE MR. JUSTICE ASHOK BHUSHAN, HON'BLE MR. JUSTICE R. SUBHASH REDDY, HON'BLE MR. JUSTICE M.R. SHAH
Judgment text excerpt
The Supreme Court addressed the appeal against the Madhya Pradesh High Court's dismissal of a writ petition challenging the Collector of Stamps' notice regarding stamp duty deficiency on a deed. The court examined the classification of the deed as a Gift Deed and the subsequent penalty imposed. The appeal was allowed, and the matter was remanded for reconsideration of the penalty imposed by the Collector of Stamps.