Mukesh vs The State Of Madhya Pradesh

The Supreme Court upheld the High Court's dismissal of the appellant's Miscellaneous Petition challenging the stamp duty of Rs.6,67,500 imposed under Section 33 of the Indian Stamp Act, 1899. The Court reiterated that a compromise decree, if it creates new rights over property, requires registration and thus attracts stamp duty. The ruling in Bhoop Singh v. Ram Singh Major was cited, affirming that such decrees cannot be used to evade stamp duty obligations.