LIFE INSURANCE CORPORATION OF INDIA SENIOR DIVISIONAL MANAGER vs THE STATE OF RAJASTHAN AND ORS. SECRETARY — C.A. No. 3394/2011

Case under Others : Matters Not Falling Under Any Other Category. Section XV. Status: Disposed.

Disposed

CNR: SCIN010091762011

Filing Date

17-Mar-2011

Registration No

C.A. No. 3394/2011

Diary Number

9176/2011

Order Date

30-Apr-2024

Document Type

Judgement - of Main Case

Disposal Type

Dismissed

Last updated 04-Jul-2026

Acts & Sections

Others : Matters not falling under any other category. Section XV

Petitioner(s)

  1. 1.LIFE INSURANCE CORPORATION OF INDIA SENIOR DIVISIONAL MANAGER

    Adv. RAKESH K. SHARMA

Respondent(s)

  1. 1.THE STATE OF RAJASTHAN AND ORS. SECRETARY

    Adv. MILIND KUMAR

Case History

  1. Case disposedDisposed

  2. 30-Apr-2024

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Pamidighantam Sri Narasimha and Hon'ble Mr. Justice Aravind Kumar

  3. 11-Jan-2024

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Pamidighantam Sri Narasimha and Hon'ble Mr. Justice Aravind Kumar

  4. 13-Dec-2023

    Fixed Date by Court

    Hon'ble Mr. Justice B.R. Gavai and Hon'ble Mr. Justice Pamidighantam Sri Narasimha

  5. 13-Dec-2023

    Fixed Date by Court

    Hon'ble Mr. Justice B.R. Gavai and Hon'ble Mr. Justice Pamidighantam Sri Narasimha

  6. 08-Dec-2023

    Fixed Date by Court

    Hon'ble Mr. Justice Pamidighantam Sri Narasimha and Hon'ble Mr. Justice Sandeep Mehta

  7. 07-Dec-2023

    Fixed Date by Court

    Hon'ble Mr. Justice Pamidighantam Sri Narasimha and Hon'ble Mr. Justice Sandeep Mehta

  8. 06-Dec-2023

    Fixed Date by Court

    Hon'ble Mr. Justice Pamidighantam Sri Narasimha and Hon'ble Mr. Justice Sandeep Mehta

  9. 06-Dec-2023

    Fixed Date by Court

    Hon'ble Mr. Justice Pamidighantam Sri Narasimha and Hon'ble Mr. Justice Sandeep Mehta

  10. 22-Nov-2023

    First hearing

    Initial hearing scheduled

  11. 12-Apr-2016

    ROP - of Main CaseView PDF

  12. 12-Apr-2016

    Office Report - of Main CaseView PDF

  13. 12-Apr-2016

    ROP - of Main CaseView PDF

  14. 18-Jul-2014

    ROPView PDF

  15. 29-Apr-2011

    ROPView PDF

  16. 17-Mar-2011

    Case filed

    Registration No. C.A. No. 3394/2011

  17. [ 2024 INSC 358 ]

    Judgement - of Main CaseView PDF

Common Record of Proceedings — heard with connected matters

Lead case: C.A. No. 3391/2011

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casestatus.in Summary

Summary of Life Insurance Corporation of India v. State of Rajasthan (2024 INSC 358) The Supreme Court upheld Rajasthan's power to levy stamp duty on insurance policies, but granted relief to LIC on the specific facts. The Court held that while states can collect stamp duty under Entry 44 of the Concurrent List, insurance policies fall under Parliament's exclusive rate-setting authority (Entry 91, Union List). Critically, the Court found LIC had no viable alternative—stamps were unavailable in Rajasthan, cash payment was barred by Section 3A(4) for Entry 91 instruments, and a 1991 government letter admitted non-availability—thus directing the state not to demand the Rs. 5.56 crore in contested duty. This case analysis is maintained by casestatus.in based on publicly available court records.

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