https://www.taxtmi.com/caselaws?id=213708 Stamp duty could not be demanded on an increase in authorised share capital under the Delhi amendment to the Indian Stamp Act because the charging provisions covered incorporation documents and contained no express levy for such increase. As stamp duty is a fiscal charge, it must rest on clear statutory authority and be construed strictly; the demand could not be sustained by implication, analogy, prior payment by the company, or administrative practice. The filing therefore could not be withheld on the basis of an unsupported stamp duty demand. en-us Thu, 21 Apr 2011 00:00:00 +0530 Fri, 08 Feb 2013 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213708 Stamp duty could not be demanded on an increase in authorised share capital under the Delhi amendment to the Indian Stamp Act because the charging provisions covered incorporation documents and contained no express levy for such increase. As stamp duty is a fiscal charge, it must rest on clear statutory authority and be construed strictly; the demand could not be sustained by implication, analogy, prior payment by the company, or administrative practice. The filing therefore could not be withheld on the basis of an unsupported stamp duty demand. Case-Laws Companies Law Thu, 21 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213708