Case Law Analysis
|Madras High Court
Void Contract for Stamp Duty Evasion | Payments Recoverable to Prevent Unjust Enrichment; Assignment Valid, Fabricated Receipts Require Proof : Madras HC
The Madras High Court ruled that while dual sale agreements designed to evade stamp duty are void, payments made under them are recoverable to prevent unjust enrichment. It affirmed the validity of contract assignments and emphasized that claims based on fabricated receipts demand concrete, verifiable evidence - not mere assertions.