Mukesh vs The State Of Madhya Pradesh
Judges (2)
Parties (2)
Case Significance
Mukesh vs The State Of Madhya Pradesh is a Supreme Court of India decision dated December 20, 2024 (citation: insc-2024-1026). The Supreme Court allowed the appeal challenging the imposition of stamp duty on a consent decree for land in Madhya Pradesh. The Collector of Stamps had determined stamp duty of Rs. 6,67,500 treating the consent decree as a conveyance under the Indian Stamp Act, 1899. The Court held that a consent decree which merely asserts pre-existing rights does not operate as a conveyance, does not create new rights, and therefore is not liable for stamp duty. The bench comprised Justices J.B. Pardiwala and R. Mahadevan. The judgment was delivered by Justice R. Mahadevan.
Summary
The Supreme Court allowed the appeal challenging the imposition of stamp duty on a consent decree for land in Madhya Pradesh. The Collector of Stamps had determined stamp duty of Rs. 6,67,500 treating the consent decree as a conveyance under the Indian Stamp Act, 1899. The Court held that a consent decree which merely asserts pre-existing rights does not operate as a conveyance, does not create new rights, and therefore is not liable for stamp duty.
What was the outcome of Mukesh vs The State Of Madhya Pradesh?
The Supreme Court allowed the appeal challenging the imposition of stamp duty on a consent decree for land in Madhya Pradesh. The Collector of Stamps had determined stamp duty of Rs. 6,67,500 treating...
Judgment
Read the full judgment on the official India Courts portal.
Read on Indian KanoonSource: Indian Kanoon (insc-2024-1026)