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of Whether on mere change of the name of a Company with the approval of the Registrar of companies, sale/transfer of its immovable property takes place and stamp duty chargeable on its value or not? - Held No - The respondents are under an obligation to update the entries in the revenue record pertaining to the land with the new name of the petitioner Company by addition of word ‘private’ without payment of any stamp duty and registration charges. - HC
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