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The order dealt with maintainability of petition, liability to pay stamp duty on NCLT order, applicability of res judicata principle, interpretation of fiscal laws, whether NCLT order is an instrument under Stamp Act, date of receipt of instrument in Madhya Pradesh for stamp duty chargeability, applicability of stamp duty cap notification, stamp duty on movable properties, chargeability of upkar and janpad cess, and penalty calculation. It held NCLT order as chargeable instrument received on 29-6-2017 in MP, upheld 5% stamp duty on immovable properties, 10% upkar cess on stamp duty, 1% janpad cess on property value, quashed stamp duty on movables, and remanded penalty reassessment excluding upkar and janpad cess. The key legal aspects pertaining to stamp duty chargeability, relevant date, applicable rates/notifications, and cesses were addressed comprehensively.
The order dealt with maintainability of petition, liability to pay stamp duty on NCLT order, applicability of res judicata principle, interpretation of fiscal laws, whether NCLT order is an instrument under Stamp Act, date of receipt of instrument in Madhya Pradesh for stamp duty chargeability, applicability of stamp duty cap notification, stamp duty on movable properties, chargeability of upkar and janpad cess, and penalty calculation. It held NCLT order as chargeable instrument received on 29-6-2017 in MP, upheld 5% stamp duty on immovable properties, 10% upkar cess on stamp duty, 1% janpad cess on property value, quashed stamp duty on movables, and remanded penalty reassessment excluding upkar and janpad cess. The key legal aspects pertaining to stamp duty chargeability, relevant date, applicable rates/notifications, and cesses were addressed comprehensively.
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