This is an exhaustive commentary on the Central legislation, State Acts and Amendments along with extracts from relevant allied Acts, and including Rules, Schedules, and Notifications. Which Covers the latest case laws by the High Courts and Supreme Court in both Central and State legislation from 2011 up to 2017.
It is a renowned publication on the stamp act and has carved a brand name for itself through 11 successful editions.
This book (11th Edition) has been quoted as reference by Kerala HC in K.A. Lona vs Dada Haji Ibrahim Hilari & Co. and Ors.( AIR1981Ker86), Madras HC in Union Bank of India vs The Eastern Electric Co (MANU/TN/0600/1992) and Madras HC in Andi Ambalam vs Sevani Ammal (AIR2003Mad320).
The Revising Editors have included important HC and SC cases to bring the book up-to-date. Eg. The 2013 judgment by Supreme Court in the case State of Haryana and Ors vs Navir Singh and Anr where it was held that mortgage by deposit of title-deeds does not require registration; The case of Gurunanak Medical and Surgical Agency vs Sitaram Shivhare (HC of Madhya Pradesh) where it was held that special adhesive stamp can also be used as adhesive stamp as required for promissory notes;
The latest Rules and Notifications of the various State Governments, eg the Kerala Finance Act, 2015 have been incorporated.
It is serves as a reference to practicing advocates, and to revenue collection authorities as it is arranged section-wise, with related State Amendments and substantiated with several case laws.