M/s. Ansal Housing & Construcjtion Ltd. Vs. State of U P & Ors.
Indian Stamp Act, 1899 - Section 33 , Section 47 A
Stamp Duty - Payable by the Developer and the Allottees-Adjudication of - Alternative remedy - Bereft of the required materials before the High Court, the Court was not justified in adjudicating the issue at the first instance when there is a statutory scheme provided for adjudication of such issues by the competent authorities concerned - Impugned judgment liable to be set aside - Parties relegated to the competent authority under the Act in the State of Uttar Pradesh for the adjudication of the dispute.
Topic(s)-Stamp Duty - Payable by the Developer and the Allottees - Remand Back