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Taking note of a lacuna in the express provisions of the Indian Stamp Act, 1899 (“Act”), the Delhi High Court has held that Section 54(c) of the Act must be interpreted as being inapplicable to.

Parvinder chauhan aman ghawanaGautam naryan asmita singhWaize ali noorRajeev nohwarKunjala bhardwajm bajajKirtiman singhAmit mahajanDivision bench of justices vibhu bakhruSupreme courtHigh courtControlling revenue authorityDivision benchVibhu bakhruMaharashtra stamp actAdvocates parvinder chauhanAdvocates waize ali noor