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Judgment Search Results Home  Phrase:indian stamp act 1899  Page:9

Nov 29 2005

Siniginieedi Hymavathi and Anr. Vs. V. Nageswara Rao and Ors.

  • Decided on : 29-Nov-2005

Court : Andhra Pradesh

Reported in : 2006(1)ALD655

... on the ground of inadmissibility and also on the ground of the same being liable for stamp duty and penalty. Both the Counsel made elaborate submissions in this regard.Section 36 of the Indian Stamp Act 1899 reads as hereunder:36. Admission of instrument where not to be questioned:--Where an instrument has ... the learned Judge of this Court while dealing with the Section 36 of the Indian Stamp Act 1899 held that when once a document is admitted and received as evidence without any objection, any objection regarding the sufficiency of the value of the stamp cannot be raised at a later stage.17. In Javer Chand v. Pukhraj ... on the ground that the same is liable for stamp duty and penalty also cannot be sustained in the light of the settled legal position and also in view of the express language employed in Section 36 of the Indian Stamp Act 1899.4. Heard both the Counsel on record and ... Indian Stamp Act 1899 reads as hereunder:36. Admission of instrument where not to be questioned:--Where an instrument has been admitted in evidence, such admission shall not, except as provided in Section 61, be called in question at any stage of the same suit or proceeding on the ground that the instrument has not been duly stamped ... Dokka Joganna v. Upadrasta Chayadevi 1997 (6) ALD 224 : 1997 (5) ALT 628, while dealing with the scope and ambit of Section 36 of the Indian Stamp Act 1899 the learned Judge of this Court observed:Dealing with the scope and ambit of this section, it has been held in a catena ...

Mar 13 2007

Vardhman Properties Ltd. Vs. The Collector of Stamps, Govt. of Nct of ...

  • Decided on : 13-Mar-2007

Court : Delhi

Reported in : AIR2007Delhi214; 140(2007)DLT354

... are directed against the notices issued under Section 40 of the Indian Stamp Act, 1899 (hereinafter referred to as a 'Stamp Act'). By virtue of these notices, deficient duty on account of stamp duty and transfer duty is being demanded from the petitioners Along with a penalty equal to ten times ... Section 33 of Indian Stamp Act, 1899 by the Sub-Registrar and a photocopy has been sent to COS (INA) for charging proper stamp duty along with penalty, if any. Whereas you were directed by DDA to get the instrument stamped from the office of the Collector of Stamps DDA, INA ... Act, the Corporation shall levy a duty on transfers of immovable property situated within the limits of Delhi in accordance with the provisions hereafter in this section contained. (2) The said duty shall be levied -(a) in the form of a surcharge on the duty imposed by the Indian Stamp Act, 1899 (2 of 1899 ... reproduced hereinbelow:OFFICE OF THE COLLECTOR OF STAMPS : IN a ROOM No. 6`D' BLOCK : DDA, VIKAS SADAN, NEW DELHI F. No. SDM/CoS/Ch Pur/05/10/31 Dt. 9/2/05NOTICE Under Section 40 of Indian Stamp Act, 1899 Whereas an instrument styled as Perpetual Lease ... Indian Stamp Act in regard to impoundment and penalty.The Full Bench decided the question in the negative and concluded that the view of the Chief Controlling Revenue Authority that ' the provision of Section 147 is in the nature of increasing the stamp duty and consequently any default in the payment of this surcharge would attract all the provisions of the Stamp Act ...

Feb 08 2005

Amudha and Ors. Vs. K. Jeyaraman and Anr.

  • Decided on : 08-Feb-2005

Court : Chennai

Reported in : 2005(2)CTC385

... follows necessarily that as per Section 35 of the Indian Stamp Act, 1899, Ex.A-9 has no evidentiary value, as the same required to be stamped and registered compulsorily is not stamped and registered in accordance with law.19. Section 35 of the Indian Stamp Act, 1899 reads as follows:55. Instrument not duly stamped inadmissible in evidence, etc.- No instrument chargeable with ... that it must be properly stamped and duly registered as per the Indian Stamp Act and Indian Registration Act respectively.'In this case also, Ex.A-9 is similar to Ex.B-28 in the case referred to above.22. A conjoint reading of both Sections 35 of the Indian Stamp Act, 1899 and 17(1)(b) of the Registration Act, 1908 in the ... stamped and registered compulsorily is not stamped and registered in accordance with law.19. Section 35 of the Indian Stamp Act, 1899 reads as follows:55. Instrument not duly stamped inadmissible in evidence, etc.- No instrument chargeable with duty shall be admitted in evidence for any purpose by any person having by law or consent of parties authority to receive evidence, or shall be acted ... Indian Stamp Act, 1899 reads as follows:55. Instrument not duly stamped inadmissible in evidence, etc.- No instrument chargeable with duty shall be admitted in evidence for any purpose by any person having by law or consent of parties authority to receive evidence, or shall be acted upon, registered or authenticated by any such person or by any public officer, unless such instrument is duly stamped ...

Feb 23 2010

Anitha Rajan Vs. R.D.O.

  • Decided on : 23-Feb-2010

Court : Kerala

Reported in : 2010(1)KLT932

... as contemplated under Section 18 of the Indian Stamp Act, 1899 (which is para materia with Section 18(1) of the Kerala Stamp Act, 1959) and that as it has not been certified under Section 31 of the Indian Stamp Act, 1899 (which is para materia with Section 31 of the Kerala Stamp Act, 1959), the power of attorney cannot be acted upon. The learned single Judge of the ... Stamp Act, 1959) and that as it has not been certified under Section 31 of the Indian Stamp Act, 1899 (which is para materia with Section 31 of the Kerala Stamp Act, 1959), the power of attorney cannot be acted upon. The learned single Judge of the Madras High Court held that the power of attorney executed in Malaysia which was engrossed on Indian non-judicial stamp ... acting on the basis of such power of attorney.8. Section 31 of the Kerala Stamp Act, 1959 (which is para materia with Section 31 of the Indian Stamp Act, 1899) empowers the District Collector to adjudicate on the proper stamp duty payable on an instrument which is brought before him for the purpose of adjudication of the stamp duty. Under Section 32 of the Kerala Stamp Act ... executed on Indian non-judicial stamp paper, the failure to produce it before the Collector within three months will not disentitle the party from acting on the basis of such power of attorney.8. Section 31 of the Kerala Stamp Act, 1959 (which is para materia with Section 31 of the Indian Stamp Act, 1899) empowers the District Collector to adjudicate on the proper stamp duty ...

Mar 04 2011

The National Missionary Society of India Vs. The Inspector General of ...

  • Decided on : 04-Mar-2011

Court : Chennai

... 24) of the Indian Stamp Act, 1899 and the stamp duty shall be levied under Article 58(a)(ii) of Schedule I to the Indian Stamp Act, 1899. Only based on the observation of the Accountant General, the petitioner was directed to pay the deficit stamp duty under a ... Indian Stamp Act, 1899. Only based on the observation of the Accountant General, the petitioner was directed to pay the deficit stamp duty under a notice dated 04.06.2004 issued by the 2nd respondent with a clear indication to the petitioner that if he fails to pay the deficit stamp duty, action will be initiated under Section 33(A) of the Indian Stamp Act ... stamp duty shall be levied under Article 58(a)(ii) of Schedule I to the Indian Stamp Act, 1899. Only based on the observation of the Accountant General, the petitioner was directed to pay the deficit stamp duty under a notice dated 04.06.2004 issued by the 2nd respondent with a clear indication to the petitioner that if he fails to pay the deficit stamp ... b) of the Indian Stamp Act attracting stamp duty under Article 58 of Schedule I of the Indian Stamp Act.14. In yet another Full Bench judgment of the Madhya Pradesh High Court in the case of Shri Digambar Jain and others v. Sub Registrar, Stamps, Indore(AIR 1970 ... stamp duty. On that basis, it was held that the instrument in question should not be understood as a deed of settlement within the meaning of Section 2(24)(b) of the Indian Stamp Act attracting stamp duty under Article 58 of Schedule I of the Indian Stamp Act ...

Jun 10 2005

Palamapalli Rama Subba Reddy Vs. Palamapalli Subbareddy @ Gollonipalli ...

  • Decided on : 10-Jun-2005

Court : Andhra Pradesh

Reported in : 2005(5)ALD274

... with similar question in relation to Section 35 of the Indian Stamp Act 1899 and Section 49 of the Indian Registration Act 1908 held that where an unregistered partition deed was insufficiently stamped and inadmissible it is to be used for collateral purpose under proviso to Section 49 of Registration Act only on payment of the stamp duty and penalty.6. I do not see any ... the payment of stamp duty and penalty or not. A learned Judge of this Court in Bolleddula Lakshmi Devi v. Bolleddula Papanna, : 2003(3)ALD50 , while dealing with similar question in relation to Section 35 of the Indian Stamp Act 1899 and Section 49 of the Indian Registration Act 1908 held that where an unregistered partition deed was insufficiently stamped and inadmissible it is ... stamp duty and penalty if received in evidence even for collateral purpose, whether it requires the payment of stamp duty and penalty or not. A learned Judge of this Court in Bolleddula Lakshmi Devi v. Bolleddula Papanna, : 2003(3)ALD50 , while dealing with similar question in relation to Section 35 of the Indian Stamp Act 1899 and Section 49 of the Indian Registration Act ... the payment of stamp duty and penalty or not.4. Section 35 of the Indian Stamp Act reads as hereunder:35. Instruments; not duly stamped inadmissible in evidence, etc:--No instrument chargeable with duty shall be admitted in evidence for any purpose by any person having by law or consent of parties authority to receive evidence, or shall be acted upon, registered ...

Apr 26 1976

The Chief Controlling Revenue Authority, Board of Revenue, Madras vs. ...

  • Decided on : 26-Apr-1976

Court : Chennai

Reported in : AIR1977Mad44; (1977)1MLJ218

... Madras, by R. K. Subramaniam and others is liable to stamp duty both as an indemnity bond and a mortgage deed attracting levy of stamp duty under Articles 34 and 40(b) of Schedule I of the Indian Stamp Act 1899 and chargeable under Section 6 of the Act with the higher of the duties."It is the ... who held that the document was both a mortgage deed and an indemnity bond attracting levy of stamp duty under Articles 34 and 40(b) of Schedule J to the Indian Stamp Act, 1899, and chargeable under Section 6 of the Act with the higher of the duties.2. An appeal was preferred to the Board of ... referred by the Board of Revenue under Section 57 of the Indian Stamp Act, 1899. The respondents along with their father Kanthimathinatha Pillai had executed a sale deed dated 18-11-1967 in favour of one Thirumathi Nagammal in respect ... Indian Stamp Act. In pursuance of the said direction, the following question has been referred for our decision:"Whether the document dated 20-4-1968, executed in respect of the property bearing door No. 16 Pilliar Koil St, Saidapet, Madras, by R. K. Subramaniam and others is liable to stamp duty both as an indemnity bond and a mortgage deed attracting levy of stamp ... 'indemnity bond'. Therefore, the only question for consideration is whether the document falls within the definition of 'mortgage deed' in Section 2(17) of the Indian Stamp Act, so as to attract the higher of the duties.3. 'Mortgage deed' as defined in Section 2(17) is as follows-"Mortgage deed' includes very ...

Nov 13 2003

Mendarian Enterprises Pvt. Ltd. and Ors. Vs. Inspector General of Regi ...

  • Decided on : 13-Nov-2003

Court : Kolkata

Reported in : 2004(1)CHN363

... for different provisions of this Act.2. Application and amendment of Act 2 of 1899.--(1) The Indian Stamp Act, 1899 (hereinafter referred to as the principal Act) shall, in its application to West Bengal, be amended for the purpose and in the manner hereinafter provided.(2) In Schedule 1A to the principal Act, in Article 23, in the column under the heading, 'Proper Stamp-duty', for the words, 'Five ... dates may be appointed for different provisions of this Act.2. Application of Act 2 of 1899.--(1) The Indian Stamp Act, 1899 (hereinafter referred to as the principal Act) shall, in its application to West Bengal, be amended for the purpose and in the manner hereinafter provided.(2) Amendment of Schedule 1A.--In Schedule 1A to the principal Act, for Article 23, the following article shall be substituted ... Finance Act, 2002.(2) Save as otherwise provided, it shall come into force on such date, or shall be deemed to have come into force on such date as the State Government may, by notification in the Official Gazette, appoint, and different dates may be appointed for different provisions of this Act.2. Application and amendment of Act 2 of 1899.--(1) The Indian Stamp Act, 1899 (hereinafter ... 1. Section 4 of the Indian Stamp Act, 1899 as amended by the Bengal Stamp (Amendment) Act, 1922, is as follows:--'4. Several instruments used in single transaction of sale, mortgage or settlement.--(1) Where, in the case of any sale, mortgage or settlement, several instruments are ...

Jan 20 2012

Prajay Engineers Syndicate Limited, rep. Vs. The District Registrar an ...

  • Decided on : 20-Jan-2012

Court : Andhra Pradesh

... A of the Indian Stamp Act, 1899 (for short 'the Act'), requiring the petitioner to pay a sum of Rs.60,89,625/- and Rs.5,85,775/-towards deficit stamp duty and registration fee respectively. The petitioner challenges the said proceedings.3. Sri Vedula Venkataramana, learned senior counsel for the petitioner, submits that the occasion for the respondents to levy any deficit stamp duty did ... In the instant case, the first respondent specifically invoked Section 41-A of the Act, which reads as under: " Recovery of stamp duty not levied or short levied:- (1) Whereafter the commencement of the Indian Stamp (Andhra Pradesh Amendment) Act, 1986, any instrument chargeable with duty has not been duly stamped and registered by any Registering Officer by mistake and remarked as such by the ... much less take coercive steps to recover the amount.6. The Act confers ample power on the concerned authorities including a Court of law to order impounding of a document whenever it is found that the document which is otherwise required to be stamped is not stamped at all, or the prescribed stamp duty is not paid. That, however is possible only when ... to be paid on such document. The second respondent took the view that the document is not properly stamped and accordingly referred the matter to the first respondent, obviously under Section 47-A of the Act. An exercise under Section 47-A of the Act can be undertaken only when a party insists on a document being registered and the registering authority ...

Feb 20 2007

Raymond Ltd. and Anr. Vs. State of Chhattisgarh and Ors.

  • Decided on : 20-Feb-2007

Court : Supreme Court of India

Reported in : AIR2007SC2854; 2007(3)AWC2181(SC); 2007(2)CTC456; JT2007(3)SC582; (2007)4MLJ198(SC); 2007(3)SCALE341; (2007)3SCC79; 2007AIRSCW5177; 2007LawHerald(SC)1797.

... .1. Interpretation and application of Sections 31, 32 and 56 of the Indian Stamp Act, 1899 (for short 'the Act'), as amended by the State of Madhya Pradesh, and are applicable in the State of Chhattsigarh is in question in this appeal which arises out of ... to be duly stamped or not chargeable with duty as the case may be; and, if chargeable with duty, shall be receivable in evidence or otherwise, and may be acted upon and registered as if it had been originally duly stampedSection 56 of the Act, as amended by the Indian Stamp (Madhya Pradesh Amendment) Act, 1990, reads as ... inserted by the Indian Stamp (Madhya Pradesh Amendment) Act, 1990 in the year 1990.8. Section 31 of the Act provides for a power of the Collector to determine the duty with which the instrument would be chargeable, if an application in this behalf is made. The power to determine the amount of stamp duty chargeable ... of the Act which is not contemplated under the statute.20. Reliance placed by Mr. Desai on Section 53 A of the Act, as amended by the Bombay Stamp Act, is again of no assistance inasmuch as an object can be achieved by different legislature by using different terms. Section 53A of the Bombay Stamp Act makes ... Collector despite an endorsement made in this behalf in terms of Section 32 of the Act, the same could have been made subject to Section 56 as was done by the State of Maharashtra while amending Bombay Stamp Act by inserting Section 53A therein.(v) The High Court misdirected itself in referring to ...

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