M/S R.V.INFRASTRUCTURE ENG.P.LTD. THROUGH MANAGER ADMINISTRATION vs THE STATE OF MADHYA PRADESH DEPARTMENT OF SEPARATE REVENUE THROUGH SECRETARY — C.A. No. 8986/2013

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

Disposed

CNR: SCIN010144002010

Filing Date

04-May-2010

Registration No

C.A. No. 8986/2013

Diary Number

14400/2010

Order Date

19-Jul-2024

Document Type

Judgement - of Main Case

Disposal Type

Partly Allowed

Last updated 04-Jul-2026

Acts & Sections

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

Petitioner(s)

  1. 1.M/S R.V.INFRASTRUCTURE ENG.P.LTD. THROUGH MANAGER ADMINISTRATION

    Adv. S. S. NEHRA[P-1]

Respondent(s)

  1. 1.THE STATE OF MADHYA PRADESH DEPARTMENT OF SEPARATE REVENUE THROUGH SECRETARY

    Adv. ASHIESH KUMAR[R-1] SUNNY CHOUDHARY[R-1] [Gr]

Case History

  1. Case disposedDisposed

  2. 19-Jul-2024

    Fixed Date by Court

    Hon'ble Mr. Justice Vikram Nath and Hon'ble Mr. Justice Prasanna B. Varale

  3. 29-Feb-2024

    Fixed Date by Court

    Hon'ble Mr. Justice Vikram Nath and Hon'ble Mr. Justice Ahsanuddin Amanullah

  4. 23-Nov-2023

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Vikram Nath and Hon'ble Mr. Justice Ahsanuddin Amanullah

  5. 09-Nov-2023

    Fixed Date by Court

    Hon'ble Mr. Justice Vikram Nath and Hon'ble Mr. Justice Ahsanuddin Amanullah

  6. 08-Nov-2023

    Fixed Date by Court

    Hon'ble Mr. Justice Vikram Nath and Hon'ble Mr. Justice Ahsanuddin Amanullah

  7. 21-Sep-2023

    Fixed Date by Court

    Hon'ble Mr. Justice Vikram Nath and Hon'ble Mr. Justice Ahsanuddin Amanullah

  8. 20-Sep-2023

    Fixed Date by Court

    Hon'ble Mr. Justice Vikram Nath and Hon'ble Mr. Justice Ahsanuddin Amanullah

  9. 31-Aug-2023

    Fixed Date by Court

    Hon'ble Mr. Justice Vikram Nath and Hon'ble Mr. Justice Ahsanuddin Amanullah

  10. 23-Aug-2023

    Fixed Date by Court

    Hon'ble Mr. Justice Vikram Nath and Hon'ble Mr. Justice Ahsanuddin Amanullah

  11. 16-Aug-2023

    First hearing

    Initial hearing scheduled

  12. 13-Sep-2013

    ROP - of Main CaseView PDF

  13. 14-Nov-2011

    ROP - of Main CaseView PDF

  14. 08-Aug-2011
  15. 13-Jul-2011
  16. 18-Apr-2011
  17. 08-Apr-2011

    ROP - of Main CaseView PDF

  18. 16-Mar-2011
  19. 09-Feb-2011
  20. 07-Jan-2011

    ROP - of Main CaseView PDF

  21. 05-Jan-2011
  22. 10-Dec-2010

    ROP - of Main CaseView PDF

  23. 06-Dec-2010
  24. 15-Nov-2010
  25. 11-Nov-2010
  26. 28-Sep-2010
  27. 30-Aug-2010
  28. 10-Aug-2010

    ROP - of Main CaseView PDF

  29. 26-Jul-2010
  30. 12-Jul-2010

    ROP - of Main CaseView PDF

  31. 08-Jul-2010
  32. 14-May-2010

    ROP - of Main CaseView PDF

  33. 04-May-2010

    Case filed

    Registration No. C.A. No. 8986/2013

  34. [ 2024 INSC 539 ]

    Judgement - of Main CaseView PDF

Common Record of Proceedings — heard with connected matters

Lead case: C.A. No. 8985/2013

casestatus.in Summary

Case Summary: C.A. No. 008986/2013 The Supreme Court partially allowed twelve appeals challenging stamp duty demands on BOT (Build-Operate-Transfer) concession agreements. The Court upheld that concession agreements constituting toll-collection rights are "leases" attracting 2% stamp duty under the Indian Stamp Act, rejecting arguments based on legitimate expectation and promissory estoppel against legislative amendments. However, the Court clarified stamp duty applies only to the lessee's contribution (typically 50%), not the entire project cost, and directed recalculation of demands accordingly with refunds where excess paid. This case analysis is maintained by casestatus.in based on publicly available court records.

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