Authority: High Court at Calcutta
Order Date: 23 September 2026
Case Overview
- Parties: Appellant – SVS Marwari Hospital Trust and others; Respondent – Jyoti Abasan and others.
- The dispute concerned the admissibility of a document in a civil suit, which was impounded for alleged insufficient stamping.
- The trial court, relying on a valuation report prepared by the Collector of Stamp Duty, Registrar of Assurances, Calcutta, allowed the respondent to pay stamp duty and a penalty.
- The appellant contended that the Collector’s valuation, ordered on 18 June 2025, was made without granting the appellant a hearing, violating the High Court’s earlier direction.
- The appellant argued that the valuation was excessively high, potentially causing loss of state revenue, while the respondent maintained that the valuation and subsequent payment were proper.
Final Outcome
- The Court set aside the Collector of Stamp Duty’s order dated 14 July 2026 for failing to comply with the hearing requirement.
- The impugned order dated 21 August 2026 is also set aside.
- The Collector is directed to redo the valuation exercise afresh, issue notices to the rival parties (or their advocates), and complete the adjudication preferably within three weeks of this order, without unnecessary adjournments.
- The case (APOT/152/2026) is disposed of without any order as to costs.
- Stamp duty already paid will remain in force pending the result of the new valuation under the provisions of the Stamp Act.
Topics: Stamp Duty, Judicial Review