Inspector General of v. M/S.Apm Terminals India
Case brief
What is this about?
The High Court dismissed an appeal by Government officials challenging an interim order allowing registration of a lease agreement against a partial deficit stamp duty payment. The court held it was an equitable order and rejected the argument that later value reassessments affected its validity, criticizing the appeal as frivolous.
What did the court decide?
Writ appeal dismissed; C.M.P. Nos. 519 & 520/2017 closed; Costs of Rs.500 imposed on the Appellant State Government.