https://www.taxtmi.com/caselaws?id=442907 A mere change of a company's name, including conversion from a public limited company to a private limited company and then to a fresh corporate name, does not amount to a transfer of assets. The land continued to vest in the same corporate entity, and no separate conveyance or instrument of transfer came into existence. As no transfer instrument was involved, stamp duty and registration fee charging provisions were not attracted. The Himachal Pradesh HC also held that permission under Section 118 of the Himachal Pradesh Tenancy and Land Reforms Act, 1972 could not be made conditional on payment of such charges, and quashed the demand. en-us Thu, 03 Aug 2023 00:00:00 +0530 Tue, 12 Sep 2023 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442907 A mere change of a company's name, including conversion from a public limited company to a private limited company and then to a fresh corporate name, does not amount to a transfer of assets. The land continued to vest in the same corporate entity, and no separate conveyance or instrument of transfer came into existence. As no transfer instrument was involved, stamp duty and registration fee charging provisions were not attracted. The Himachal Pradesh HC also held that permission under Section 118 of the Himachal Pradesh Tenancy and Land Reforms Act, 1972 could not be made conditional on payment of such charges, and quashed the demand. Case-Laws Companies Law Thu, 03 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442907