https://www.taxtmi.com/caselaws?id=308236 Section 147 of the Delhi Municipal Corporation Act, 1957 authorises transfer duty only on the instruments specifically enumerated in the provision, and liability cannot be extended by inference or analogy in fiscal . A deed of release or relinquishment executed in favour of an existing co-owner remains a release deed because the releasee already has a pre-existing interest in the property; it does not become a gift deed merely due to the identity of the beneficiary. On that construction, a circular treating release deeds as chargeable instruments could not be sustained, and such a release deed is not chargeable to transfer duty under the provision. en-us Fri, 15 Nov 2019 00:00:00 +0530 Fri, 09 Jun 2023 08:52:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308236 Section 147 of the Delhi Municipal Corporation Act, 1957 authorises transfer duty only on the instruments specifically enumerated in the provision, and liability cannot be extended by inference or analogy in fiscal . A deed of release or relinquishment executed in favour of an existing co-owner remains a release deed because the releasee already has a pre-existing interest in the property; it does not become a gift deed merely due to the identity of the beneficiary. On that construction, a circular treating release deeds as chargeable instruments could not be sustained, and such a release deed is not chargeable to transfer duty under the provision. Case-Laws Indian Laws Fri, 15 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308236