M/S. CHETAK ENTERPRISES PVT.LTD. THROUGH SR. PROJECT MANAGER vs THE STATE OF MADHYA PRADESH DEPARTMENT OF SEPARATE REVENUE THROUGH SECRETARY — C.A. No. 8988/2013
Case under Others : Matters Not Falling Under Any Other Category. Section III. Status: Disposed.
CNR: SCIN010149752010
Filing Date
06-May-2010
Registration No
C.A. No. 8988/2013
Diary Number
14975/2010
Order Date
19-Jul-2024
Document Type
Judgement - of Main Case
Disposal Type
Partly Allowed
Last updated 04-Jul-2026
Acts & Sections
Petitioner(s)
-
1.M/S. CHETAK ENTERPRISES PVT.LTD. THROUGH SR. PROJECT MANAGER
Adv. S. S. NEHRA[P-1]
Respondent(s)
-
1.THE STATE OF MADHYA PRADESH DEPARTMENT OF SEPARATE REVENUE THROUGH SECRETARY
Adv. ASHIESH KUMAR[R-1] SUNNY CHOUDHARY[R-1]
Case History
-
Case disposedDisposed
-
19-Jul-2024
Fixed Date by Court
Hon'ble Mr. Justice Vikram Nath and Hon'ble Mr. Justice Prasanna B. Varale
-
29-Feb-2024
Fixed Date by Court
Hon'ble Mr. Justice Vikram Nath and Hon'ble Mr. Justice Ahsanuddin Amanullah
-
23-Nov-2023
Next Week / Week Commencing / C.O.Week
Hon'ble Mr. Justice Vikram Nath and Hon'ble Mr. Justice Ahsanuddin Amanullah
-
09-Nov-2023
Fixed Date by Court
Hon'ble Mr. Justice Vikram Nath and Hon'ble Mr. Justice Ahsanuddin Amanullah
-
08-Nov-2023
Fixed Date by Court
Hon'ble Mr. Justice Vikram Nath and Hon'ble Mr. Justice Ahsanuddin Amanullah
-
21-Sep-2023
Fixed Date by Court
Hon'ble Mr. Justice Vikram Nath and Hon'ble Mr. Justice Ahsanuddin Amanullah
-
20-Sep-2023
Fixed Date by Court
Hon'ble Mr. Justice Vikram Nath and Hon'ble Mr. Justice Ahsanuddin Amanullah
-
31-Aug-2023
Fixed Date by Court
Hon'ble Mr. Justice Vikram Nath and Hon'ble Mr. Justice Ahsanuddin Amanullah
-
23-Aug-2023
Fixed Date by Court
Hon'ble Mr. Justice Vikram Nath and Hon'ble Mr. Justice Ahsanuddin Amanullah
-
16-Aug-2023
First hearing
Initial hearing scheduled
-
13-Sep-2013
ROP - of Main CaseView PDF
-
14-Nov-2011
ROP - of Main CaseView PDF
-
08-Aug-2011
ROPView PDF
-
13-Jul-2011
ROPView PDF
-
18-Apr-2011
ROPView PDF
-
08-Apr-2011
ROP - of Main CaseView PDF
-
16-Mar-2011
ROPView PDF
-
09-Feb-2011
ROPView PDF
-
07-Jan-2011
ROP - of Main CaseView PDF
-
05-Jan-2011
ROPView PDF
-
10-Dec-2010
ROP - of Main CaseView PDF
-
06-Dec-2010
ROPView PDF
-
15-Nov-2010
ROPView PDF
-
11-Nov-2010
ROPView PDF
-
28-Sep-2010
ROPView PDF
-
30-Aug-2010
ROPView PDF
-
10-Aug-2010
ROP - of Main CaseView PDF
-
26-Jul-2010
ROPView PDF
-
12-Jul-2010
ROP - of Main CaseView PDF
-
08-Jul-2010
ROPView PDF
-
14-May-2010
ROP - of Main CaseView PDF
-
06-May-2010
Case filed
Registration No. C.A. No. 8988/2013
-
[ 2024 INSC 539 ]
Judgement - of Main CaseView PDF
Common Record of Proceedings — heard with connected matters
Lead case: C.A. No. 8985/2013
Case Summary: C.A. No. 008988/2013 (Chetak Enterprises Pvt. Ltd.) The Supreme Court partially allowed twelve consolidated appeals challenging stamp duty demands on Build-Operate-Transfer (BOT) concession agreements. The court upheld that BOT concession agreements constitute "leases" under the Indian Stamp Act and Transfer of Property Act, making them liable for stamp duty at 2%. However, the court clarified that stamp duty applies only to the amount spent by the concessionaire, not the total project cost. The court rejected arguments based on legitimate expectation and promissory estoppel, holding the state legislature's 2002 amendment valid. The court directed revenue officers to recalculate demands based on the lessee's actual expenditure and refund excess amounts deposited. This case analysis is maintained by casestatus.in based on publicly available court records.
Explore other courts