Dk Jain (Since Deceased Thr His Legal ... vs Cs Agarwal And Anr

ik-3359510 Delhi High Court 10 December 2025 • 15 min read

Judges (2)

Anil Kshetarpal Coram Girish Kathpalia Delivered

Counsel (8)

Ankit Jain Counsel Appellant Arjun Syal Counsel Respondent Gorang Gupta Counsel Respondent Harsh Gupta Counsel Respondent Raghuveer Kapur Counsel Respondent Sagar Aggarwal Counsel Respondent Siddharth Mullick Counsel Appellant Wish Kesarwani Counsel Appellant

Parties (3)

C.S. Agarwal Respondent D.K. Jain Appellant Nirmal Jain Appellant

Case Significance

Dk Jain (Since Deceased Thr His Legal ... vs Cs Agarwal And Anr is a Delhi High Court decision dated December 10, 2025 (citation: ik-3359510). Four connected appeals challenged an order by the Single Judge regarding stamp duty on sale agreements under Article 23A of the Indian Stamp Act. The Division Bench found that the amendment under Article 23A was relatively recent and the respondents would have been liable for the same stamp duty at registration. The appeals were partly allowed, with the respondents directed to pay the deficient stamp duty plus penalty equivalent to the deficient amount, and the suits to proceed after deposit. The bench comprised Justices Anil Kshetarpal and Girish Kathpalia. The judgment was delivered by Justice Girish Kathpalia.

Summary

Four connected appeals challenged an order by the Single Judge regarding stamp duty on sale agreements under Article 23A of the Indian Stamp Act. The Division Bench found that the amendment under Article 23A was relatively recent and the respondents would have been liable for the same stamp duty at registration. The appeals were partly allowed, with the respondents directed to pay the deficient stamp duty plus penalty equivalent to the deficient amount, and the suits to proceed after deposit.

What was the outcome of Dk Jain (Since Deceased Thr His Legal ... vs Cs Agarwal And Anr?

Four connected appeals challenged an order by the Single Judge regarding stamp duty on sale agreements under Article 23A of the Indian Stamp Act. The Division Bench found that the amendment under Arti...

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (ik-3359510)