Rajasthan Stamp Act, 1998–Arts. 55 & 63–Change in name of company– Application for necessary changes in the govt. and revenue record–Charge of stamp duty as per Art. 63–Justification–In a situation where a company changes it’s name from one to another, the stamp duty leviable upon transfer of property cannot be invoked–An assignment entails a conveyance from one to another, which ought to be two entities i.e. natural born or juristic– Impugned order deserves to be quashed.
