In a significant ruling, the Supreme Court of India dismissed the appeal filed by N.M. Theerthegowda against the imposition of a tenfold penalty on deficit stamp duty for an unregistered agreement of sale. The bench, comprising Justice Hrishikesh Roy and Justice S.V.N. Bhatti, upheld the decisions of the lower courts, emphasizing that the provisions of
Improperly Stamped Document Can’t be Admitted in Evidence Unless Deficit Stamp Duty and Tenfold Penalty were Paid: Supreme Court
