Bharat Petroleum Corporation Limited v. District Revenue Officer (Stamps) & Anr
2026 INSC 9637 September 202615 min read
Bharat Petroleum Corporation Limited vs District Revenue Officer (Stamps) & Anr
Supreme Court refers question to larger Bench whether Section 47-A Stamp Act requires "wilful undervaluation with fraudulent intent" or pure valuation-based enquiry.
Case Snapshot
- Case Name
- Bharat Petroleum Corporation Limited v. District Revenue Officer (Stamps) & Anr
- Citation
- 2026 INSC 963
- Bench
- Justice Dipankar Datta and Justice (not specified in provided text)
- Date of Judgment
- September 7, 2026
- Area of Law
- Stamp Duty, Taxation, Valuation, Writs, Interpretation of Statutes
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