M/S MAHESHWARI BROTHERS LTD. THROUGH ITS DIRECTOR SHRI ANJANI LAKHOTIA vs THE STATE OF MADHYA PRADESH REVENUE DEPARTMENT THROUGH SECRETARY — C.A. No. 8992/2013
Case under Others : Matters Not Falling Under Any Other Category. Section III. Status: Disposed.
CNR: SCIN010169332010
Filing Date
24-May-2010
Registration No
C.A. No. 8992/2013
Diary Number
16933/2010
Order Date
19-Jul-2024
Document Type
Judgement - of Main Case
Disposal Type
Partly Allowed
Last updated 05-Jul-2026
Acts & Sections
Petitioner(s)
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1.M/S MAHESHWARI BROTHERS LTD. THROUGH ITS DIRECTOR SHRI ANJANI LAKHOTIA
Adv. KUNAL VERMA
Respondent(s)
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1.THE STATE OF MADHYA PRADESH REVENUE DEPARTMENT THROUGH SECRETARY
Adv. SUNNY CHOUDHARY[R-1]
Case History
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Case disposedDisposed
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19-Jul-2024
Fixed Date by Court
Hon'ble Mr. Justice Vikram Nath and Hon'ble Mr. Justice Prasanna B. Varale
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29-Feb-2024
Fixed Date by Court
Hon'ble Mr. Justice Vikram Nath and Hon'ble Mr. Justice Ahsanuddin Amanullah
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23-Nov-2023
Next Week / Week Commencing / C.O.Week
Hon'ble Mr. Justice Vikram Nath and Hon'ble Mr. Justice Ahsanuddin Amanullah
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09-Nov-2023
Fixed Date by Court
Hon'ble Mr. Justice Vikram Nath and Hon'ble Mr. Justice Ahsanuddin Amanullah
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08-Nov-2023
Fixed Date by Court
Hon'ble Mr. Justice Vikram Nath and Hon'ble Mr. Justice Ahsanuddin Amanullah
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21-Sep-2023
Fixed Date by Court
Hon'ble Mr. Justice Vikram Nath and Hon'ble Mr. Justice Ahsanuddin Amanullah
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20-Sep-2023
Fixed Date by Court
Hon'ble Mr. Justice Vikram Nath and Hon'ble Mr. Justice Ahsanuddin Amanullah
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31-Aug-2023
Fixed Date by Court
Hon'ble Mr. Justice Vikram Nath and Hon'ble Mr. Justice Ahsanuddin Amanullah
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23-Aug-2023
Fixed Date by Court
Hon'ble Mr. Justice Vikram Nath and Hon'ble Mr. Justice Ahsanuddin Amanullah
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16-Aug-2023
First hearing
Initial hearing scheduled
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13-Sep-2013
ROP - of Main CaseView PDF
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14-Nov-2011
ROP - of Main CaseView PDF
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08-Aug-2011
ROPView PDF
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13-Jul-2011
ROPView PDF
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18-Apr-2011
ROPView PDF
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08-Apr-2011
ROP - of Main CaseView PDF
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16-Mar-2011
ROPView PDF
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09-Feb-2011
ROPView PDF
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07-Jan-2011
ROP - of Main CaseView PDF
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05-Jan-2011
ROPView PDF
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10-Dec-2010
ROP - of Main CaseView PDF
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06-Dec-2010
ROPView PDF
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15-Nov-2010
ROPView PDF
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11-Nov-2010
ROPView PDF
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28-Sep-2010
ROPView PDF
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30-Aug-2010
ROPView PDF
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10-Aug-2010
ROP - of Main CaseView PDF
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26-Jul-2010
ROPView PDF
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12-Jul-2010
ROP - of Main CaseView PDF
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08-Jul-2010
ROPView PDF
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24-May-2010
Case filed
Registration No. C.A. No. 8992/2013
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14-May-2010
ROP - of Main CaseView PDF
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[ 2024 INSC 539 ]
Judgement - of Main CaseView PDF
Common Record of Proceedings — heard with connected matters
Lead case: C.A. No. 8985/2013
Summary of C.A. No. 8992/2013 – M/S Maheshwari Brothers Ltd. v. State of Madhya Pradesh The Supreme Court partially allowed twelve consolidated appeals challenging stamp duty demands on Build-Operate-Transfer (BOT) concession agreements. The Court upheld that BOT toll-collection agreements constitute "leases" under the Indian Stamp Act and confirmed the 2% stamp duty amendment of 2002 was valid, but crucially modified the calculation basis: stamp duty applies only to the lessee's contributed amount, not the entire project cost. The Court rejected appellants' arguments on legitimate expectation and promissory estoppel against legislative action, directing revenue officers to recalculate demands accordingly and refund any excess paid. This case analysis is maintained by casestatus.in based on publicly available court records.
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