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ARTICLE · 16 AUGUST 2023

Ambiguity In The Adjudication Of Stamp Duty – No More A Delayed Act

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The High Court of Delhi recently vide a common judgment dated April 24, 2023, in the case of Uno Minda Limited v. Deputy Commissioner of Revenue Department and Reebok...

IndiaLitigation, Mediation & Arbitration
Vinati Kastia
Vinati Kastia
Bharat Apte
Bharat Apte
Abhimanyu Chopra
Abhimanyu Chopra
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Speedy Justice for 'You' – Saul Goodman

The High Court of Delhi recently vide a common judgment dated April 24, 2023,1 in the case of Uno Minda Limited v. Deputy Commissioner of Revenue Department and Reebok India Company v. Government of NCT of Delhi has laid down certain key guidelines for expeditious disposal of pending matters before the Collector of Stamps for adjudication of stamp duty.

BACKGROUND

Uno Minda ("UN") and Reebok India ("RI") had preferred Writ Petitions before the High Court of Delhi seeking issuance of directions to the Collector of Stamps which at the relevant time was being manned by the Principal Secretary Revenue-cum-Divisional Commissioner, GNCTD for adjudicating the stamp duty payable by the Petitioners.

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