1. Heading of the Judgment

Case Title: M/s Godwin Construction Pvt. Ltd. vs Commissioner, Meerut Division & Anr.
Citation: 2025 INSC 1207
Court: Supreme Court of India
Jurisdiction: Civil Appellate Jurisdiction
Judges: Hon'ble Mr. Justice Prashant Kumar Mishra and Hon'ble Mr. Justice Ahsanuddin Amanullah
Date of Decision: October 8, 2025

2. Related Laws and Sections

The judgment primarily interprets the following provisions from the Indian Stamp Act, 1899 (as applicable in Uttar Pradesh):

• Section 2(17): Definition of "Mortgage-deed" - This is the central definition used to determine the character of an instrument.

• Article 40 of Schedule 1-B: Mortgage-Deed - This article prescribes the stamp duty for mortgage deeds.

• Article 57 of Schedule 1-B: Security-Bond or Mortgage-Deed - This article prescribes a lower stamp duty for specific types of security bonds executed by a surety.

3.

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