LIFE INSURANCE CORPORATION OF INDIAversusTHE STATE OF RAJASTHAN AND ORS.
Case No.: CIVIL APPEAL No. 3391/2011
Decision Date: 30-04-2024
Disposal: Dismissed
Neutral Citation: 2024INSC358

PAMIDIGHANTAM SRI NARASIMHA*, ARAVIND KUMAR Issue for Consideration Whether the Rajasthan Stamp Law (Adaptation) Act, 1952 or the Rajasthan Stamp Act, 1998 applies to the facts of the present case; whether the state government has the legislative competence to impose and collect stamp duty on policies Entry 91 of List I r/w Entry 44 of List III; whether the 1952 Act requires the purchase of insurance stamps from and payment of stamp duty to the Rajasthan government for insurance policies issued within the state; whether, in the facts of the present case, the appellant is liable to pay stamp 

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