Stamp Duty on Merger in Delhi

Ashu Joshi (Querist) 28 October 2010 This query is : Resolved
Good Morning,

Is the Notification No. 1 dated 16th of January, 1937 applicable in Delhi?

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R.Ramachandran (Expert) 28 October 2010
Dear Mr. Ashu,
The said notification was superseded vide Notification 13. dated the 25th of December, 1937.
As late as in December 2009, the Delhi High Court, in CA No. 466/2008 in Company Petition No. 50/2003 in the case of
Delhi Towers Ltd. vs. G.N.C.T. Of Delhi, has held that the said notification is still in force and granted the relief based on the same.
For the benefit of other members of the Forum, the relevant contents of both the notifications are attached in a separate file.