Supreme Court refers Indian Stamp Act fraud question to larger bench
The case concerns a dispute over whether the statutory machinery under Section 47-A of the Indian Stamp Act could validly be initiated to demand additional stamp duty on a land transfer deed, specifically questioning if fraudulent intent is a necessary condition for such a reference.
Appellant: Bharat Petroleum Corporation Limited; Respondents: The District Revenue Officer (Stamps) & Anr.; Bench: Justice Dipankar Datta.
- The Court noted that the core issue is whether the statutory machinery under Section 47-A of the Stamp Act could validly have been set in motion.
- The Court identified two narrow exceptions under which a writ court may entertain a challenge to a show cause notice: want of jurisdiction and abuse of jurisdiction (mala fide exercise).
- The Court observed that the present case does not fall within the category of 'want of jurisdiction' as the District Revenue Officer is the competent authority.
- The Court distinguished between an authority possessing no jurisdiction and the manner in which an existing jurisdiction is set in motion.
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Document details
| Official title | Indian Stamp Act | Is Fraudulent Intent Necessary To Invoke S.47A Over Undervalued Deed? Supreme Court Refers To Larger Bench |
| Source body | Supreme Court of India — orders & judgments |
| Reference number | — |
| Status | closed (order) |
| Year | 2026 |
| Closing date | — |
| Documents | 1 |