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RU
SC: Stamp Duty Arises Only on Registration of Court Auction Sale Certificate
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taxguruin
AdvertisementState of Punjab & Anr.
Vs Ferrous Alloy Forgings Private Limited (Supreme Court of India) The matter arose from the winding up of M/s Punjab United Forge Limited under the Companies Act, 1956.
The Company Judge of the Punjab and Haryana High Court permitted the Industrial Finance Corporation of India (IFCI) to sell the mortgaged and hypothecated assets.
In the auction, the highest bid for the immovable properties and movable assets was accepted, and the sale was confirmed by the High Court.
Although the successful bid had initially been made by a sister concern, the respondent sought execu...