https://www.taxtmi.com/caselaws?id=397961 Mere change of a company's name, including conversion from public to private limited status, does not by itself amount to a transfer of immovable property or create a new legal entity. In the absence of any instrument of conveyance, stamp duty and registration fee are not attracted, and mere updating of revenue records cannot justify such demands. Approval for transfer of land and building under Section 118 of the Himachal Pradesh Tenancy and Land Reforms Act, 1972 remains a matter for the competent authority in the first instance, so a writ of mandamus directing grant of approval was not maintainable. en-us Sat, 29 Feb 2020 00:00:00 +0530 Thu, 03 Sep 2020 09:31:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397961 Mere change of a company's name, including conversion from public to private limited status, does not by itself amount to a transfer of immovable property or create a new legal entity. In the absence of any instrument of conveyance, stamp duty and registration fee are not attracted, and mere updating of revenue records cannot justify such demands. Approval for transfer of land and building under Section 118 of the Himachal Pradesh Tenancy and Land Reforms Act, 1972 remains a matter for the competent authority in the first instance, so a writ of mandamus directing grant of approval was not maintainable. Case-Laws Companies Law Sat, 29 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397961