M/S REWA TOLLWAY P. LTD.versusTHE STATE OF MADHYA PRADESH & ORS.
Case No.: CIVIL APPEAL No. 8985/2013
Decision Date: 19-07-2024
Disposal: Case Partly allowed
Neutral Citation: 2024INSC539

VIKRAM NATH*, AHSANUDDIN AMANULLAH Issue for Consideration In view of the subsequent change of policy by the state legislature in light of larger public interest, the appellants were required to pay stamp duty on the Concession Agreement executed under the Build, Operate & Transfer (BOT) Scheme. Plea of the appellants that previous executive decision that the agreement would not require stamp duty, but was to be executed only on stamp paper of Rs.100/-, the appellants entered into the agreement with legitimate expectation that no stamp duty was required to be paid. Whether the appellants had any enforceable legal 

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