https://www.taxtmi.com/caselaws?id=108347 The court held that the State Legislature has the legislative competence to impose stamp duty on orders of amalgamation under the Companies Act, as they qualify as instruments subject to stamp duty. The court clarified that the company court's role is supervisory, not appellate, and dismissed arguments of legislative encroachment, affirming the validity of stamp duty imposition. The appeals were dismissed, with no costs ordered. en-us Tue, 18 Nov 2003 00:00:00 +0530 Mon, 02 Dec 2013 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108347 The court held that the State Legislature has the legislative competence to impose stamp duty on orders of amalgamation under the Companies Act, as they qualify as instruments subject to stamp duty. The court clarified that the company court's role is supervisory, not appellate, and dismissed arguments of legislative encroachment, affirming the validity of stamp duty imposition. The appeals were dismissed, with no costs ordered. Case-Laws Companies Law Tue, 18 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108347