https://www.taxtmi.com/caselaws?id=104349 Section 7 of the Bombay Stamp Act, 1958 was construed with section 19 as an anti-evasion measure authorising differential stamp duty when a verified copy of an instrument executed outside Maharashtra is received in the State in relation to property or transactions there. The charge was treated as arising from receipt of the copy, not from the copy as an isolated document, and the Court held that a verified copy filed under the Companies Act could have legal efficacy as an instrument for this purpose. The contention that the levy lacked legislative competence or was directed merely at a copy without legal significance was rejected, and the provision was held valid and applicable. en-us Wed, 09 Sep 1998 00:00:00 +0530 Tue, 28 Feb 2012 17:23:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104349 Section 7 of the Bombay Stamp Act, 1958 was construed with section 19 as an anti-evasion measure authorising differential stamp duty when a verified copy of an instrument executed outside Maharashtra is received in the State in relation to property or transactions there. The charge was treated as arising from receipt of the copy, not from the copy as an isolated document, and the Court held that a verified copy filed under the Companies Act could have legal efficacy as an instrument for this purpose. The contention that the levy lacked legislative competence or was directed merely at a copy without legal significance was rejected, and the provision was held valid and applicable. Case-Laws Companies Law Wed, 09 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104349