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

Feb 08 2010

Pariti Suryakanthamma W/o Late Jagannadham and Mula Naga Bhushana Rao ...

  • Decided on : 08-Feb-2010

Court : Andhra Pradesh

Reported in : 2010(2)ALT648

... Section 35 of the Stamp operates.In the present case also, the document is both insufficiently stamped and unregistered. The bar contained in Section 35 of the Indian Stamp Act being an absolute one, the document even assuming to be a memorandum of past partitiony still coming within the definition of 'instrument of partition' under Section 2(15) of the Indian Stamp Act, is inadmissible ... stamped paper and secondly it is an unregistered document drafted on total stamp paper worth Rs. 1.0/-. Article 40 of Schedule I-A of the Indian Stamp Act states that instrument of partition carries the same duty as a Bottomry Bond for the amount or the market value of the separated share or shares of the property.8. Section 2(15) of the Indian Stamp Act ... partition, still it is required to be drafted on stamp paper as per the market value of the share. The disputed document is, therefore, insufficiently stamped.9. Section 35 of the Indian Stamp Act contains a bar against admissibility of such document in evidence and the same reads as follows:Instruments not duly stamped inadmissible in evidence etc.: No instrument chargeable with ... stamped although the purpose might be a different one. Therefore, the document in the first instance shall have to be received or admitted in evidence. Even for that the bar contained under Section 35 of the Stamp operates.In the present case also, the document is both insufficiently stamped and unregistered. The bar contained in Section 35 of the Indian Stamp Act ...

Feb 25 2010

B.K. Gunasekaran Vs. The State of Tamil Nadu rep. by the Secretary to ...

  • Decided on : 25-Feb-2010

Court : Chennai

... of the Indian Stamp Act for recovering a deficit Stamp Duty on a release deed submitted before the Joint Registrar Central Chennai, who treated the document as a deed of release under Article 55 of Schedule I of the Stamp Act. Section 33 A deals with recovery of deficit Stamp Duty of the Stamp Act and ... money under Section 33 (A) of the Indian Stamp Act. Therefore, it has caused loss of Rs. 2,97,810/- to the Government. It is further contended that the clarification issued in respect of chargeability under Article 55-C of Schedule I of the Indian Stamp Act came into effect only on 16. ... Indian Stamp Act. Therefore, it was contended that the question of taking action under Section 33-A does not arise.4. An enquiry officer was appointed to enquire into the charges and a report was submitted on 08.06.2005 holding that the petitioner failed to invoke the power under Section 33-A Indian Stamp Act ... Indian Stamp Act came into effect only on 16.12.2004 and such subsequent amendment cannot cure the earlier defect. It is further submitted that the document in question does not come under the purview of Section 47 (A) and hence question of recovering deficit Stamp Duty under Section 47(A)(6) of the Act ... memo is liable to be set aside. It is contended that the power exercised by the registering authorities under the provisions of the Indian Stamp Act, the Registration Act and the Rules framed there under are quasi-judicial powers and adjudicatory in nature and if there is any error in the ...

May 21 2010

Rakesh Jain and Ors. Vs. Vinod Kumar Bhola

  • Decided on : 21-May-2010

Court : Delhi

... in evidence being payable 'otherwise than on demand'. This being so, the alleged promissory notes were not duly stamped as required under Entry 49 read with Entry 13 of the First Schedule to the Indian Stamp Act, 1899 and in view of Section 35 of the said Act, were not admissible in evidence. A number of other preliminary objections were also raised to the maintainability of ... opinion that Section 36 of the Indian Stamp Act is couched in mandatory terms and admits of no exceptions, except as provided in Section 61. Thus, the challenge to the admissibility of an insufficiently stamped instrument stands foreclosed as soon as the said instrument is admitted in evidence. The reason is not far to seek. Section 35 of the Indian Stamp Act, as held by the Supreme ... the Indian Stamp Act, its admissibility cannot be questioned at a subsequent stage, and it will be available as evidence in the proceeding for all purposes, as if it had been properly stamped at the outset.29. After considering the rival submissions of the parties and the precedents cited at the bar, I am of the considered opinion that Section 36 of the Indian Stamp Act is ... of the stamp duty. The instruments in question having been once admitted in evidence, by virtue of the provisions of Section 36 of the Indian Stamp Act such admission shall not, except as provided in Section 61 of the said Act, be called in question at any stage of the same suit or proceeding on the ground that the instrument has not been duly stamped. In ...

Mar 24 2006

Alan Kaye Vs. Recovery Officer, Employees' Provident Fund Organisation ...

  • Decided on : 24-Mar-2006

Court : Kolkata

Reported in : AIR2006Cal158,2006(2)CHN409

... payment of stamp-duty under the Indian Stamp Act, 1899. 11. After hearing the learned Advocates of the respective parties and considering the relevant provisions of the Indian Stamp Act, this Court changes its earlier view with regard to the requirement of payment of stamp-duty on such supplementary affidavit under the Indian Stamp Act. Section 18 of the said Act refers to ... of the said Act. Mr. Chowdhury, thus, contended that if the said supplementary affidavit does not amount to an instrument within the meaning of the said Act, then the said supplementary affidavit is not required to be stamped under the Indian Stamp Act, 1899. 8. Mr. Chowdhury further submitted that even assuming though not admitting that Indian Stamp Act, 1899 is applicable ... said Act, then the said supplementary affidavit is not required to be stamped under the Indian Stamp Act, 1899. 8. Mr. Chowdhury further submitted that even assuming though not admitting that Indian Stamp Act, 1899 is applicable to this supplementary affidavit, still then in view of the exemption as provided in Serial No. 4(b) of Schedule 1A, no stamp is ... stamp as per Section 18 of the Indian Stamp Act, 1899 was considered and/or decided by this Court. Accordingly, the parties were heard at length again on the said issue. 6. Mr. Chowdhury submitted that Section 18 of Indian Stamp Act, 1899 deals with the requirement of stamping certain instruments other than bills and notes executed out of India, Mr. Chowdhury pointed out from the said Act ...

Oct 13 1999

Birendra Nath Manna & Anr. Vs. The State of West Bengal & Ors.

  • Decided on : 13-Oct-1999

Court : Kolkata

Reported in : (2000)2CALLT105(HC),2000(1)CHN173

... of the said Act.9. Indian Stamp Act, 1899 was enacted with a view to consolidated and amend the law relating to stamps.10. Entry 44 of List III of the 7th Schedule of the Constitution of India covers the field of legislation providing for 'stamp duties other than the duty and fee collected by means of judicial stamp but not including the rate of stamp duties.'11. There ... appeal the vires of section 47A of Indian Stamp Act, 1899 as amended by the State of West Bengal is in question.2. The petitioners are landholders. They intended to convey same properties which required registration, the consideration wherefor was fixed at Rs. 1,80.000/-. However, In view of the provisions of section 47A of the Indian Stamp Act and the Rules framed thereunder, the ... Act, 1961 and another governed under the State amendment of the Indian Stamp Act as a result whereof the assessee may be rendered liable to pay enhanced stamp duty In respect of a transaction which had not taken effect is impermissible. The learned counsel submits that as even In relation to an agreement of sale or a settlement which would Include a family settlement, stamp ... authority as may be prescribed by rules made under this Act or the consideration stated in the instrument, whichever is higher.'57. In exercise of the said power as also the power conferred upon it under sections 27,- 47A and 75 of the Indian Stamp Act, the State made the rules known as West Bengal Stamp (Prevention of Under-valuatlon of Instruments) Rules, 1994 ( ...

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 ...

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 notice ... 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 ... 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 ...

Feb 11 2011

Vinayendra Nath Upadhyay Vs. State of U.P. And Others.

  • Decided on : 11-Feb-2011

Court : Allahabad

... under the Indian Stamp Act, 1899. The purpose and intent of Section 39 of the 1973 Act to our mind is to read the terminology of immoveable property to include lease in order to levy Stamp Duty under the Stamp Act 1899. The additional duty is being imposed on the instruments presented for registration even as a lease as defined under Section 2(16) of the Act. The ... 1973 Act contains the words "any deed of transfer of immoveable property". Every lease of immoveable property would therefore, also amount to a transaction as understood under the Indian Stamp Act, 1899. The purpose and intent of Section 39 of the 1973 Act to our mind is to read the terminology of immoveable property to include lease in order to levy Stamp Duty under the Stamp Act 1899. ... 35(b) read with Explanation-4 and Article 23 of the Indian Stamp Act, 1899. Thus there is absolutely no quarrel over the imposition of Stamp Duty on the instrument treating it to be a transaction of lease as defined under Section 2(16)(c) of the 1899, Act. The petitioners do not dispute the imposition of Stamp Duty to the aforesaid extent. 9. The doubt ... U.P. Urban Planning and Development Act, 1972 read with the Indian Stamp Act 1899. 2. The petitioners in all the writ petitions have assailed the orders of the Addl. Collector (Finance & Revenue), Allahabad, under Section 31 of the 1899 Act as also the revisional orders passed by the Chief Controlling Revenue Authority under Section 56 (2) of the Act, upholding the said imposition. 3. ...

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 ...

May 01 2013

Addl. Distt. Sub-Registrar Siliguri Vs. Pawan Kumar Verma and Others

  • Decided on : 01-May-2013

Court : Supreme

... authority as may be prescribed by rules made under this Act or the consideration stated in the instrument, whichever is higher;(Emphasis supplied)6. Section 2(12) of Indian Stamp Act, 1899, as amended by the West Bengal, has also defined execution with reference to an instrument to mean signed and signature.7. Section 47A of Indian Stamp Act, 1899, as amended by the West Bengal, provided for ... made a mechanical assessment of stamp duty on 1/4th share of the suit property as per the compromise and fixed the stamp duty accordingly for Rs.12,50,000/-. That does not meet the requirement under law.15. The Suits Valuation Act, 1887 and The Indian Stamp Act, 1899 operate in different fields. However, going by the scheme of the Act and Rules as amended ... .15. The Suits Valuation Act, 1887 and The Indian Stamp Act, 1899 operate in different fields. However, going by the scheme of the Act and Rules as amended by West Bengal, we are of the view that it will only be appropriate that in such situations where the registering authority has any difference of opinion as to assessment on the stamp duty of the instrument ... , compromised in the year 2001, stamp value assessed on the basis of suit valuation and the decree presented for registration in the year 2007.14. Market value for the purpose of Indian Stamp Act, 1899 is not the same as suit valuation for the purpose of jurisdiction and court fee. The procedures are different for assessment of the stamp duty and for registration of ...

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