Ex-IPS officer moves Bombay HC against YouTube over alleged stamp duty evasion

The Bombay High Court has directed the state government and Google LLC to file their affidavits in response to a writ petition alleging large-scale stamp duty evasion through YouTube’s content creator agreements. Justice Kamal Khata granted time to both parties, asking them to submit their replies by September 8, 2025, with rejoinders due by September 22. The matter has been listed for further hearing on September 29.

Mumbai-based advocate, former IPS officer, and YouTuber Yogesh Pratap Singh has filed a writ petition in the Bombay HC alleging large-scale evasion of stamp duty by Google LLC through its video-sharing platform YouTube. Singh shared details of the filing on his X account, describing it as a case against YouTube for ‘entering into agreements with content creators without paying them any money.’

WRIT PETITION AGAINST GOOGLE LLC OWNED YOUTUBE FOR ENTERING INTO AGREEMENTS WITH CONTENT-CREATORS WITHOUT PAYING THEM ANY MONEY
As per the provisions of section 25 of the Indian Contract Act, 1872, an agreement which does not provide for making any payment or remuneration, must…

— Y.P. Singh (@yogeshpsingh) September 9, 2025

The petition, filed on April 19, 2024, reportedly claims that the platform compels channel owners to accept its ‘Terms of Service,’ which grant the platform the right to monetise content by displaying ads, while explicitly denying creators entitlement to any payments. Singh argued that such agreements qualify as ‘contracts without consideration’ under Section 25 of the Indian Contract Act, 1872, which must be registered and subjected to stamp duty under the Bombay Stamp Act, 1958.

He alleged that the platform has not registered these agreements or paid the required duty, causing substantial revenue loss to the Government of Maharashtra. Singh further accused state officials, including the Additional Controller of Stamps, of inaction despite repeated reminders, calling it a dereliction of duty.

According to the media reports, the petition seeks directions compelling authorities to enforce stamp duty on Google LLC for these contracts and initiate departmental action against officials who failed to act. Singh also asked for interim relief by imposing stamp duty on his own YouTube contract until the matter is fully adjudicated.

The case reportedly names three respondents: the Additional Controller of Stamps, the Deputy Inspector General of Registration, and Google LLC. Singh has also filed a separate civil defamation suit against YouTube for branding him a “copyright pirate,” alongside a planned commercial suit over alleged unlawful profiteering from his intellectual property.

A bench of Justice Kamal Khata heard the matter on August 25. As per the court’s order, the State of Maharashtra and Google have been directed to file their affidavits by September 8, while rejoinders must be submitted by September 22. The case is next listed for hearing on September 29.

According to Singh, enforcement of Section 25 could not only secure significant stamp duty revenue for the state but also make it difficult for the platform to monetise creators’ content without paying them.