18 Nov 2025 09:19 AM
Punjab & Haryana High Court
Punjab & Haryana High Court

Stamp Duty--Suit for Specific Performance

If possession was given in furtherance of agreement to sell then stamp duty as payable on conveyance deed would be leviable on agreement to sell

Stamp Duty--Agreement to Sell--Deficient Stamp Duty--No malafide intent to defraud Government revenue--Penalty of 10 times under S.35 Stamp Act reduced to 3 times

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