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Search Results Judgments > Act:KARNATAKA STAMP ACT 1957 Year:2013

Jul 23 2013


  • Decided on : 23-Jul-2013

Court : Madhya Pradesh

... to pay the stamp duty on the assignment of lease in terms of the decision passed by Karnataka High Court Consolidated Coffee Ltd. Vs. District Registrar, Kodagu and another AIR 200.Karnataka 525.2. The contention of Shri Avinash Zargar, learned counsel for the petitioners is that the rules under the Karnataka Stamp Act are altogether ... has been submitted that despite the decision of Karnataka High Court Consolidated Coffee Ltd. (supra) is not applicable in the present case, but, the stamp duty chargeable upon the lease deed is to be levied and if the Sub-Registrar has directed to deposit such stamp duty which the petitioners has deposited, the petitioners ... thereafter the document has been registered by the Sub-Registrar, therefore, according to me the respondents are bound to pay back the excess amount of stamp duty to the petitioners.8. Resultantly, this petition succeeds and is hereby allowed. The impugned order Annexure P/3 dated 12.4.2004 is hereby ... in favour of the petitioners, the deed in the eye of law would be an assignment deed and not the lease deed and hence the stamp duty is chargeable on the assignment and not on the lease deed.4. Combating the aforesaid submissions of learned counsel for the petitioners, Shri V.K. ... dated 12.4.2004 is hereby set aside and it is hereby held that on the document Annexure P/5 dated 30.10.2004 the stamp duty of assignment is to be levied. Let the excess amount which has been realized by the respondents from the petitioners be returned back to ...

Apr 23 2013

Deutsche Trustee Company Ltd. Vs. Mascon Global Ltd.

  • Decided on : 23-Apr-2013

Court : Chennai

... that in the case before the Karnataka High Court, Power of Attorney was duly stamped, as per Article 54 to the schedule to the Karnataka Stamp Act. But in the present case, admittedly, no such stamp duty has been paid, though it is open to this Court to impose penalty for deficit stamp duty, still it is to ... use of Power of Attorney. 42 The ratio of the judgment in this case was that Power of Attorney was liable to pay stamp duty for proceeding in India under Indian Stamp Act though executed outside India. 43 After the judgment was reserved, a memo, dated 30.3.2012 has been filed in the ... Karnataka High Court was one where no stampt duty has been paid. The memo filed after the judgment reserved without liberty of the Court cannot be taken on record or can be basis for the judgment. 46 It may be noticed here, that in the case before the Karnataka High Court, Power of Attorney was duly stamped ... of memo after judgment reserved, is not permissible, as no permission was sought from the court to place additional document or record. 52 The judgment of Karnataka High Court on which reliance was placed also cannot advance the case of the petitioner, as admittedly, in that case, the memo was filed with ... petitioner has not approached this Court with clean hands. 44 The learned counsel for the petitioner also placed reliance on the judgment of the Hon'ble Karnataka High Court in The Bank of Newyork Mellon, London vs. Cranes Software International Ltd. (C.P.No.203 of 2010 decided on 19.3.2012 ...

Feb 21 2013

The District Registrar D C Office Building Shimoga District and Anothe ...

  • Decided on : 21-Feb-2013

Court : Karnataka

... learned counsel for the parties. The Government of Karnataka has published a market value guidelines as provided for in Section 45-B of the Karnataka Stamp Act, 1957 (for short the Act) and the rules framed thereunder. The guidelines, as referred to in para-9 of the order, are Notified Government Values under the Karnataka Stamp (Constitution of Central Valuation Committee for estimation, ... of the Karnataka Stamp Act, 1957 (for short the Act) and the rules framed thereunder. The guidelines, as referred to in para-9 of the order, are Notified Government Values under the Karnataka Stamp (Constitution of Central Valuation Committee for estimation, publication and revision of market value guidelines of properties) Rules 2003 (for short the Rules). 7. Section 45-B of the Act ... of the notified Government value. 3. After inviting our attention to the aforesaid observations, learned AGA submits that these observations are not consistent with the provisions of the Karnataka Stamp Act, 1957 and the rules framed thereunder and the observations made in the judgment of the Supreme Court in State of Punjab and Others vs Mohabir Singh (AIR 1996 SC ... regarding the market value. The Supreme Court in Mohabir Singh (supra) while dealing with similar guidelines issued by the Government of Punjab under the provisions of the Stamp Act (2 of 1899) made the following observation in paragraph 5, which read thus: 5. The guidelines provided by the State would only serve as prima facie material ...

Jan 29 2013

Channaibhairayya Vs. The Commissioner Bangalore Development Authority ...

  • Decided on : 29-Jan-2013

Court : Karnataka

... Registration Act, 1908. Any other form of conveyance, more appropriately by execution of a General Power of Attorney and an affidavit sworn to by the vendor-in-title admitting receipt of consideration and placing the Holder of the Power of attorney in possession of immovable property, does not conform to the mandate of registration law and payment of stamp duty under the Karnataka Stamp Act, 1957 ... is stated that respondent-BDA issued a Preliminary notification dated 14.12.2001 for acquisition of lands to form a layout known as Sir M Visveswaraiah Layout published in the Karnataka Gazette dated 24.1.2012 and yet another preliminary notification dated 15.4.2002, while the final notification was published in the gazette on 23.5.2002. Since the land ... neither convey title nor create any interest in an immovable property. They cannot be recognized as deeds of title, except to the limited extent of Section 53A of the TP Act. Such transactions cannot be relied upon or made the basis for mutations in Municipal or Revenue Records. This rule applies not only to deeds of conveyance in regard to freehold ...

Sep 26 2013


  • Decided on : 26-Sep-2013

Court : Supreme Court of India

... to this notice as well.9. On 03.07.2006, the Deputy Commissioner issued provisional assessment orders under Section 28(6) of the Karnataka Sales Tax Act, 1957 (for short, KST Act ) for the years 2000-01 to 2004-05. Along with the provisional orders, the Deputy Commissioner also issued demand notices raising a ... Entries 25, 5 and 63 of the Bombay Stamp Act, 1958 which provide for stamp duty on conveyance including an agreement for sale of property, agreement or its record or memorandum of agreement and works contract respectively, it is submitted that State has been levying stamp duty on agreement of sale under Entry ... by the larger Bench. In the referral order dated 19.8.2008, the two-Judge Bench after noticing the relevant provisions of the Karnataka Sales Tax Act, 1957 and the distinction between a contract of sale and a works contract made the reference to the larger Bench by observing as follows : ... does not mean immovable property but some other form of goods being movable property. According to him, artificial rules or other enactments like MOFA, Bombay Stamp Act would not be relevant at all in ascertaining whether transfer of property in goods has taken place in the execution of works contract. Model ... customers are sale as defined in clause (n) of Section 2 of Andhra Pradesh General Sales Tax Act, 1957 or a works contract as defined in clause (t) of Section 2 of that Act. While dealing with the above question, the Court in para 6 stated, the distinction between a contract ...

Feb 11 2013


  • Decided on : 11-Feb-2013

Court : Delhi

... her share in the joint family properties because she had not married till the enforcement of the Karnataka Act 23 of 1994. Section 6-A of the Karnataka Act 23 of 1994 is identical to Section 29A of the Andhra Pradesh Act. Therefore, there is no reason why ratio of the judgment in S. Sai Reddy v. S. Narayana ... is said to be pending, till the final decree is signed by the Judge after engrossing the same on the stamps. In view of the insertion of S. 29-A in the Hindu Succession Act by Act (13 of 1986) the statute conferred a right on the daughters and they become coparceners in their own right in ... of the provisions of Section 6-A inserted in the Hindu Succession Act, 1956 by the Hindu Succession(Karnataka Amendment) Act, 1990, that was notified on 30.7.1994. discussing After the aims and objects that weighed with the Karnataka legislature for amending the Hindu Succession Act, 1990 by inserting Section 6-A to 6-C, which was for ... view, the trial court and the learned Single Judge were clearly in error when they held that the appellant was not entitled to the benefit of the Karnataka Act 23 of 1994 because she had not filed an application for enforcing the right accruing to her under Section 6-A during the pendency of the ... A to 6-C were inserted for achieving the goal of equality set out in the Preamble of the Constitution. In terms of Section 2 of the Karnataka Act 23 of 1994, Section 6-A came into force on 30.7.1994, i.e. the date on which the amendment was published. As on that day ...

Mar 18 2013

M/s. Archana Associates (R) A Partnership Firm By its Managing Partner ...

  • Decided on : 18-Mar-2013

Court : Karnataka

... not be supplied by the payment of such duty and penalty. The only defect that is cured is the duty with penalty attracted under the Karnataka Stamp Act, 1957 was collected. This by itself would not enable the Court to act upon an unregistered document which was compulsorily registerable. Therefore, the same having been marked in evidence, would not advance the case of the appellant ... admitted by the plaintiff. In that light of the matter, the plaintiff having sought to rely upon yet another agreement which was for a lesser term and the Court having acted on the second agreement which was not produced and marked in evidence, did not entitle the plaintiff to any such decree. 4. Since the only contention that the appellant seeks ... a period 30 years in respect of the property was admitted and therefore, the suit could not have been decreed, the question is whether the trial court was bound to act on the admission by the plaintiff in this regard. No doubt it is laid down under Order XII Rule 6 of the Code of Civil Procedure, 1908 that, where admissions ...

Oct 09 2013

Delhi High Court Bar Association & Anr Vs. Govt of Nct of Delhi & Anr

  • Decided on : 09-Oct-2013

Court : Delhi

... Fee (Rs.) Fee levied as per the share in the property. page 244 of 531 one thousand rupees.405. The plaintiff has to additionally pay stamp duty under Entry 25 of Schedule I of the Indian Stamp Act, 1899 while drawing up of the partition decree. It is noteworthy that the respondents have prescribed payment of ad valorem court fee on a ... of the impugned provision which was then challenged before the Supreme Court.835. The appeal and the Special Leave Petitions from Karnataka were directed against the common order of the Karnataka High Court upholding the validity of the corresponding provisions of the Karnataka Act which similarly imposed an ad-valorem court fee without prescribing any upper limit. The writ petitions challenged the respective ... enactment which was in force in the Union Territory of Delhi. The question was as to whether the property taxation under two Municipal Acts, one being the Delhi Municipal Corporation Act, 1957 and the other being The Punjab Municipal Act, 1911 both applicable in Delhi, constituted Union taxation or not. The issue of the legislative competence of the Delhi Legislature to legislate ... in a petition is a mere 40 paisa? (iii) ?In many cases, the cost of issuing stamps and administering the payments of court fees is a lot more than the court fees actually collected against them.? (iv) ?The States of Maharashtra, Gujarat, Karnataka and Rajasthan have already rationalized the rates of court fees. Furthermore, the Cost Price Index has multiplied ...

Mar 08 2013


  • Decided on : 08-Mar-2013

Court : Madhya Pradesh

... stamp duty. The law with regard to certain aspects pertain to wills as is made out from the Indian Succession Act, 1925 and with regard to payment of duty on instrument as provided in the Indian Stamp Act may be taken note of. A 'instrument' is defined in Section 2 (14) of the Indian Stamp Act ... the real and true meaning of the instrument is to be asserted.9. The Karnataka High Court also considered some of these questions in the matter of L & T Komatsu Ltd. Vs. Senior Sub Registrar, AIR 200.Karnataka 306 and held that in understanding a deed or a document, particularly a ... of immovable property which has to be subjected to payment of stamp duty and, therefore, exercising his powers available under Section 33 (1) of the Indian Stamp Act, impounded the document and sent it to the Collector, Stamp for assessment of stamp duty. It is based on this order passed by the SDO, ... Smt. Vijay Laxmi Bhura, decided the appeal. It is stated that in view of the provisions of Section 3 of the Stamp Act consideration of collateral circumstances/evidence for demanding stamp duty on the instrument is illegal. Further relying on the judgment rendered by the Division Bench in the case of Shiv ... Indian Stamp Act are fulfilled, impounding of the document under Section 33 is permissible. It is stated that the conditions are that the authority empowered to impound the document must be the authority specified therein.7. The second condition is that the instrument in question is not stamped according to Act and ...

Aug 14 2013

S. Narayanaswa Vs. Nimmala Appanna, S/o.Peddanna, and 5 oth

  • Decided on : 14-Aug-2013

Court : Andhra Pradesh

... no prejudice at that stage is caused to the defendants. A similar view was expressed in Hanumanthappa and another v. Chandrasekharappa and others23, where a single judge of Karnataka High court held that there is no bar for a plaintiff to make changes in a plaint after it is returned by the court not having jurisdiction and ... course of which the details of Ex.A.1/Power of Attorney to be registered had to be incorporated; therefore, Ex.A.1 was engrossed on a duly stamped paper, got registered, then the details of registration of the Power of Attorney were incorporated in the manually written agreement, it was given for typing, and after ... manner affect the declaration of the result of that poll; but the second poll which is styled as the whole company's poll is a different act in a series of acts done at the meeting. There is no reason nor is there any authority in support of the contention that at that point of time a ... , and in Mental Hospital, Bangalore as an in-patient. In the said notice, it is also stated that D-2 got some signatures of D-4 on some stamp papers without the knowledge of their contents. But in his evidence, DW.6 stated that he issued the said notice when D-2 approached him on behalf ... respondents, he would not be running a radio shop, handling large sums of money (in 1968, Rs.2,500/- is a very large sum of money) or buying stamp papers for a document such as power of attorney. According to respondents, D-3 executed Ex.B-18 General power of attorney on 15.7.1974 in ...

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