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Search Results Judgments > Act:INDIAN STAMP ACT, 1899 Page:9

Oct 05 2001

Mohd. Abdul Azeem Zakee and Ors. Vs. Government of Andhra Pradesh and ...

  • Decided on : 05-Oct-2001

Court : Andhra Pradesh

Reported in : 2001(6)ALD394; 2001(6)ALT57

... A should apply or the amended provisions inserted by reason of Act No.8 of 1998. 9. The requirement of payment of stamp duty and compulsory registration of documents is governed by the Indian Stamp Act, 1899 and Indian Registration Act, 1908. The object of the Stamp Act is to collect revenue whereas that of the Registration Act is to prevent people being duped in purchasing property who do ... the Amendment Act, 1998, wherein the order was passed on 27.3.2000, whether the unamended provisions of Section 47-A should apply or the amended provisions inserted by reason of Act No.8 of 1998. 9. The requirement of payment of stamp duty and compulsory registration of documents is governed by the Indian Stamp Act, 1899 and Indian Registration Act, 1908. The object of the Stamp Act is ... amount of Rs. 12,06,970 being the deficit stamp duty on an assessment of the market value of the property. On reference to the 2nd respondent-The District Registrar (R & S) Registration and Stamps Department-cum-Collector by the Registering Officer under Sub-section (1) of Section 47-A of the Indian Stamp Act, 1899, the same was confirmed by proceedings dated 27 ... & S) Registration and Stamps Department-cum-Collector by the Registering Officer under Sub-section (1) of Section 47-A of the Indian Stamp Act, 1899, the same was confirmed by proceedings dated 27.3.2000 in terms of Sub-section (2) of Section 47A. The petitioners filed an appeal as provided under Sub-section (5) of Section 47A of the Act before the ...

Sep 08 1999

K. Chandramouli Vs. Katta Satyanarayana Reddy and another

  • Decided on : 08-Sep-1999

Court : Andhra Pradesh

Reported in : 1999(6)ALD229; 1999(6)ALT138

... that Ex.A2 endorsement made on promissory note does not require stamp duty, therefore, it is (sic not) inadmissible in evidence and consequently the petition filed by the petitioner under Order 11, Rule 7 of Civil Procedure Code was rejected.2. Item No.62 of Schedule 1-A of Indian Stamp Act, 1899 has exempted transfer by endorsement of a bill of exchange, ... this Court considered the fact of Section 35 of the Stamp Act. It held that the promissory executed in other State was liable for stamp duty in the State where it was produced, and for not paying necessary stamp duty, the document would be inadmissible. For such a contingency Section 19 of the Indian Stamp Act would apply. According to this Section, promissory note drawn ... stamp duty, but the contention of the petitioner is that even the endorsement also should bear necessary stamps. In view of the exemption granted under Item No.62 Schedule 1-A of the Indian Stamp Act under the category of exemptions, endorsement is exempted from stamp duly, no illegality is committed by the Court below by holding that the endorsement Ex.A2 does not require any stamp ... and for not paying necessary stamp duty, the document would be inadmissible. For such a contingency Section 19 of the Indian Stamp Act would apply. According to this Section, promissory note drawn or made out of India shall, before it is presented for acceptance orpayment or endorses, transfers or otherwise negotiate in India, affix thereto the proper stamp and cancel the same. ...

Oct 27 2004

Natraj Steels Pvt. Ltd., rep. by its Managing Director Potta Sitaram G ...

  • Decided on : 27-Oct-2004

Court : Andhra Pradesh

Reported in : 2004(6)ALD849; 2005(1)ALT463

... Section 41-A of the Indian Stamp Act, 1899 ('Stamp Act' for brevity) cannot be invoked. By an order dated 2-9-1999 in proceedings No.1458/99/2799 the second respondent rejected the representation of the petitioner determining that the petitioner has to pay an amount of Rs.47,710/- (Rupees forty seven thousand seven hundred and ten only) towards deficit stamp duty in respect of ... Registrar concerned under Section 41-A and as such the demand of deficit stamp duty in all the three (3) cases is not maintainable under the law.12. It is clearly laid down in Section 41-A of the Indian Stamp Act that any instrument chargeable with duty has not been duly stamped and registered by any Registering Officer by mistake and remarked as such ... appellants must bear their due share of blame for getting a lower rate applied by furnishing incomplete particulars or factors affecting the chargeability to stamp duty which is prosecutable offence under Section 27 and 64 of the Indian Stamp Act, Accordingly the appeal merits no consideration.14. Consequently, the appeal is dismissed.15. After perusing the orders of the second respondent dated 2-7 ... 41-A of the Stamp Act, I fail to understand what more reasons are to be recorded by the second respondent at this stage. A reference may be made to Section 41-A of the Stamp Act, which reads as under: 41-A. Recovery of Stamp Duty not levied or short levied:- (1) Whereafter the commencement of the Indian Stamp (Andhra Pradesh Amendment) Act, 1986, any instrument ...

Dec 02 2005

Irukulla Narender Vs. Irukulla Shakuntalamma and Ors.

  • Decided on : 02-Dec-2005

Court : Andhra Pradesh

Reported in : 2006(2)ALT174

... stamp duty on 30-9-2005. As G.O.Ms.No. 1129, dated 13-6-2005 had come into existence reducing the stamp duty from 3% to 1% in respect of partition deeds, release deeds and settlement deeds in favour of the family members under Articles 40, 46-A and 49-A (a) of Indian Stamp Act, 1899, the plaintiff paid stamps ... of the stamp duty and should have simply accepted the stamp duty paid pursuant to the Government Order. If at all there is any grievance, it is for the Department of Registration to raise such an objection and the same may be decided under Section 47A of the Indian Stamp Act, 1899.5. Hence, in ... (a) of Indian Stamp Act, 1899, the plaintiff paid stamps worth of 1% only for the purpose of preparation of final decree. However, the office took an objection and returned the same with the following endorsement.As the final decree for partition of the properties was passed on 31-3-2005, and the stamp duty ... the stamp duty to be paid at the rate of 3% on the value of the property, and as the reduction of stamp duty payable in respect of Partition deeds, Release Deeds and Settlement Deeds in favour of family members under Articles 40, 46(A) and 49-A(a) of Indian Stamp Act, 1899 shall ... stamp duty payable in respect of Partition deeds, Release Deeds and Settlement Deeds in favour of family members under Articles 40, 46(A) and 49-A(a) of Indian Stamp Act, 1899 shall come into force with effect from 1-7-2005, the petitioner has to calculate the valuation at the rate of 3% and pay the stamp ...

Feb 27 2001

J.H.V. Sugar Corporation Ltd. Vs. Chief Controlling Revenue Authority, ...

  • Decided on : 27-Feb-2001

Court : Allahabad

Reported in : 2001(2)AWC1170; (2001)2UPLBEC1140

... Indian Stamp Act, 1899, and having received the deficient duty and the penalty imposed, has certified under sub-section (1) (a) that the instrument before him is duly'stamped', the effect of sub-section (2) is that the jurisdiction of the Chief Controlling Revenue Authority to refer to the High Court, under Section 57 of the Act, the question whether such instrument is in fact sufficiently 'stamped ... stamp reference by the Board of Revenue in 1917 ILR Vol. XL 128. In that case, it was held that if a Collector has taken action under Section 40, sub-section (1) (b) of the Indian Stamp Act, 1899, and having received the deficient duty and the penalty imposed, has certified under sub-section (1) (a) that the instrument before him is duly'stamped', ... against an order passed by the Collector of the district under the provisions of Chapter IV of the Indian Stamps Act (Act No. 2 of 1899) (hereinafter referred to as 'the Act') is maintainable before the Chief Controlling Revenue Authority exercising the powers under Section 56(1) of the Act. This moot point has cropped up in the following circumstances.2. The petitioner M/s. J ... Authority and that no revision is maintainable when the Collector exercised power under Section 47A having held that the document is correctly stamped. This contention did not find favour with the Court, which observed as follows :'Under the Stamp Act, the High Court is also given power to examine the chargeability of duty of any instrument under Section 60 while by ...

Mar 22 2005

Strong Construction through its partner Shesh Nath Singh son of Sri Ra ...

  • Decided on : 22-Mar-2005

Court : Allahabad

Reported in : AIR2005All224; 2005(2)AWC2058; 2005(2)ESC1385

... creates to, or in favour of, another , a right over or in respect of specified property;''SCHEDULE 1-B(STAMP DUTY CM INSTRUMENTS UNDER THE INDIAN STAMP, ACT, 1899, As AMENDED UP-TO- DATE IN ITS APPLICATION TO UTTAR PRADESH)------------------------------------------------------------------ Description of Instrument Proposed Stamp-duty------------------------------------------------------------------ 1 to 12......... : Fifty rupees 12-A Bank Guarantee, Guarantee deed executed- by a Bank as security to ... security, as should be treated as 'mortgaged deed' under Section 2(17) or a security deed under Article 57(b) of Schedule 1-B, Indian Stamp -Act, 1899 (as amended in State of U.P.), called the the Act.2. Learned counsels for the parties join in making statement that facts of each need not be referred and in an the cases ... passed by respondent No. 4.(b) Issue a writ, order or direction in the nature of mandamus commanding the respondents to charge stamp duty on security amount on the basis of Article 57 schedule 1B of the Indian Stamp Act 1899,(c) Issue any other suitable writ, order or direction which this Hon'ble court may deem just and proper in the ... it parties is in the nature of mortgage deed, copy of the respondents have failed to support their claim Court that the of charging higher stamp duty under Article 40 Schedule 1 B of the Indian Stamps Act vide impugned order dated 15th February, 1996 (Annexure 1 to the writ Petition).11. In absence of the above, decision in the case ...

Apr 25 2003

Dharmendra Kumar Vs. Union of India (UOI) and Ors.

  • Decided on : 25-Apr-2003

Court : Allahabad

Reported in : 2003(3)AWC2587

... acting under Entry No. 63 of the State List amended the Indian Stamp Act as applicable in U.P. by inserting Article 38A in Schedule 1B of the Indian Stamp Act for including licenses for arms and ammunition chargeable with stamp duty. The State Government by another Notification dated 10.5.1999 has withdrawn levy of stamp ... stamp duty under the aforesaid U.P. Act No. 23 of 1998.2. The petitioners have annexed a copy of the impugned U.P. Act No. 23 of 1998 as Annexure-1 to the writ petition.3. A perusal of the above Act shows that by it, a new Article 38A has been added in Schedule 1B to the Indian Stamp Act. By this provision, new stamp ... stamp duty can be levied under Entries 91 to 96 of the Union List, Entry 63 of the State List and Entry 44 of the Concurrent List to the VIIth Schedule of the Constitution. The State of U.P. acting under Entry No. 63 of the State List amended the Indian Stamp Act ... Indian Stamp (U.P. Second Amendment) Act, 1997 (U.P. Act No. 23 of 1998) as well as the Notification, dated 9.9.1998 Annexure-2 to the writ petition and the order dated 14.9.1998 Annexure-3 to the writ petition. The petitioner has also prayed for a mandamus directing the respondents not to realise the stamp ...

May 05 2005

Meena Khanna wife of Vinod Kumar Khanna Vs. State of Uttar Pradesh thr ...

  • Decided on : 05-May-2005

Court : Allahabad

Reported in : 2005(3)AWC2296

... stamp duty on the sale deed in question under Section 47A of Indian Stamp Act, 1899. The petitioner applied for certified copy of the order dated 27.1.2001 which was received on 19.4.2002. It is stated that before passing the impugned order dated 27.1.2001 under Section 47-A of Stamp Act ... Indian Stamp Act as it stood at relevant point of time and quoted as under:Section 4 7-A(4): The Collector may, suo motu, or on a reference from any Court or from the Commissioner of stamps or an Additional Commissioner of Stamps or Deputy Commissioner of Stamps or an Assistant Commissioner of Stamps ... without holding any inquiry as contemplated under Section 47-A (3) of the Stamp Act. Feeling against the impugned order dated 11.3.2003 the petitioner filed a revision under Section 56 of Indian Stamp Act before Chief Controlling Revenue Authority- Commissioner, Allahabad Division, Allahabad, which was registered as Revision ... 47-A of Indian Stamp Act. The reference was made well within time i.e. within the prescribed period of limitation of four years and according to Rule 341(d) of Stamp Rules, which was enforced on the relevant date, the Collector has determined the deficiency of a stamp duty amounting ... Indian Stamp Act on 27.1.2001 much after expiry of period of more than seven years from the date of Registration of the instrument in question, therefore, in view of decision rendered by Full Bench of this Court the entire proceedings initiated against the petitioner under Section 47-A of Stamp Act ...

Oct 11 2004

Smt. Padma and Ors. Vs. State of Madhya Pradesh and Ors.

  • Decided on : 11-Oct-2004

Court : Madhya Pradesh

Reported in : 2005(3)MPHT198

... Schedule I-A of the Stamp Act at conveyance rate in regard to five times the average annual rent and in regard to the premium/advance. The petitioners gave a representation dated 10-9-2001 to the State Government seeking exemption from payment of stamp duty under Section 9 of the Indian Stamp Act, 1899 (as amended in Madhya Pradesh, for short 'the Act'). Such exemption was not ... pay stamp duty under Article 35 (a) (v) and 35 (c) of Schedule I-A of the Stamp Act at conveyance rate in regard to five times the average annual rent and in regard to the premium/advance. The petitioners gave a representation dated 10-9-2001 to the State Government seeking exemption from payment of stamp duty under Section 9 of the Indian Stamp Act, 1899 (as ... to the State Government seeking exemption from payment of stamp duty under Section 9 of the Indian Stamp Act, 1899 (as amended in Madhya Pradesh, for short 'the Act'). Such exemption was not granted. The petitioners, therefore, filed this petition for a declaration that Article 35 (a) (v) and 35 (c) of Schedule I-A of the Act, when applied together, to a lease transaction, is arbitrary ... Article 33 (c) of Schedule I-A of Indian Stamp Act, 1899 as in force in Madhya Pradesh is unconstitutional when applied conjointly in regard to a lease.(b) Whether the Stamp Duty payable on the lease deeds in favour of the petitioners should be exempted or reduced by the State Government under Section 9 of the Act.Re : Point (a) :8. We may first refer ...

Nov 09 2005

Ashish Nanda Vs. State of Uttaranchal and Ors.

  • Decided on : 09-Nov-2005

Court : Uttaranchal

Reported in : AIR2006Utr30

... under the Indian Stamp Act known as The Uttar Pradesh Stamp Rules, 1942 for purposes of stamp duty. Rule 341 of the Stamp Rules is quoted below:341. For the purposes of payment of stamp duty, the minimum market value of immovable property forming the subject of an instrument of conveyance, exchange, gift, settlement, award or trust, referred to in Section 47-A(1) of the Act, ... for the purpose of levying stamp duty cannot be pressed into service for the purpose of calculating the stamp duty under the Indian Stamp Act. The reliance placed by the revisional authority on the aforesaid decision, therefore, was totally misplaced. This aspect of the matter requires to be looked into in the light of the decisions of the Stamp Act itself. The Apex Court in ... Land Acquisition Act where the criteria is different. To the aforesaid extent the argument of the learned Counsel for the petitioner has to be accepted inasmuch as the principle of assessing the future potential value of a property for the purpose of levying stamp duty cannot be pressed into service for the purpose of calculating the stamp duty under the Indian Stamp Act. The ... execution of the document that is to be considered for the purpose of determination of proper stamp duty payable on the instrument.14. The Collector while issuing notice under Section 47-A of the Indian Stamp Act has not applied his mind and has arbitrarily fixed the stamp duty ignoring the report of the Patwari. It appears that the case has been decided ...

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