https://www.taxtmi.com/caselaws?id=305659 A mere change of a company's name in the revenue record, without any transfer of assets or execution of a conveyance, does not amount to a transfer of property and cannot be made conditional on stamp duty or registration fee. The HC followed its earlier rulings that a name change approved by the Registrar of Companies, unlike an amalgamation or statutory vesting, does not create any instrument attracting such charges. The impugned condition was therefore unjustified, the order was set aside, and the revenue authorities were directed to record the change of name without insisting on payment. en-us Wed, 20 Apr 2022 00:00:00 +0530 Mon, 19 Dec 2022 09:14:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305659 A mere change of a company's name in the revenue record, without any transfer of assets or execution of a conveyance, does not amount to a transfer of property and cannot be made conditional on stamp duty or registration fee. The HC followed its earlier rulings that a name change approved by the Registrar of Companies, unlike an amalgamation or statutory vesting, does not create any instrument attracting such charges. The impugned condition was therefore unjustified, the order was set aside, and the revenue authorities were directed to record the change of name without insisting on payment. Case-Laws Companies Law Wed, 20 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305659