https://www.taxtmi.com/caselaws?id=310857 A writ challenge was held not to be barred by alternative remedy where the issues were common questions of law, the lead matter involved an order passed without reasonable opportunity, and the connected petitions challenged notices for which relegation to another forum would serve no useful purpose. On stamp duty, a court-sanctioned scheme of arrangement, including amalgamation or demerger, was treated as an instrument and a conveyance because its substance transfers rights, property, assets, liabilities and a going concern from one company to another. The operative character of the transaction, not its label, determines chargeability, though liability under the specific charging article remained unresolved pending further consideration. en-us Fri, 06 Apr 2007 00:00:00 +0530 Wed, 22 Nov 2023 16:31:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310857 A writ challenge was held not to be barred by alternative remedy where the issues were common questions of law, the lead matter involved an order passed without reasonable opportunity, and the connected petitions challenged notices for which relegation to another forum would serve no useful purpose. On stamp duty, a court-sanctioned scheme of arrangement, including amalgamation or demerger, was treated as an instrument and a conveyance because its substance transfers rights, property, assets, liabilities and a going concern from one company to another. The operative character of the transaction, not its label, determines chargeability, though liability under the specific charging article remained unresolved pending further consideration. Case-Laws Indian Laws Fri, 06 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310857