Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Karnataka HC Holds ₹25 Crore Stamp Duty Cap Excludes 10% Cess as S.3B of Karnataka Stamp Act Functions Independently
The Karnataka High Court held that the ₹1 crore stamp duty cap excludes the 10% cess as per the Karnataka Stamp Act, which functions independently. The court clarified that the statutory cap on stamp duty applies to the basic duty rate, and the additional cess levied is over and above this limit, as the cess is a separate imposition under the same Act.