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

Nov 19 2013

Vanapalli Jayalaxmi @ Venkata Jayala Vs. A.Kondalarao, S/o. Satyam and ...

  • Decided on : 19-Nov-2013

Court : Andhra Pradesh

... If an unstamped or insufficiently stamped document coupled with the infirmity of being unregistered can be received as evidence for a collateral purpose, provided, the first defect under the Indian Stamp Act, 1899, is corrected. In other words, an unstamped or insufficiently stamped document after duly impounded as prescribed under Section-33 of the Indian Stamp Act, 1899 can be relied in evidence ... Indian Stamp Act, 1899, is corrected. In other words, an unstamped or insufficiently stamped document after duly impounded as prescribed under Section-33 of the Indian Stamp Act, 1899 can be relied in evidence for collateral purpose. ".(emphasis supplied) 25. Therefore, I am of the opinion that the agreement of sale dt.29.02.1996 cannot be received in evidence unless proper stamp ... the Indian Stamp Act, 1899. ....................... ... ... ...18. From a combined reading of the judgments referred to above, in conjunction with proviso to Section-49 of the Indian Registration Act, 1908, broadly the following would emerge: (1). An unstamped or insufficiently stamped document is inadmissible in evidence. (2). As per the proviso to Section-49 of the Indian Registration Act, an ... Indian Stamp Act, 1899 (for short, 'the Act'), the said agreement needs to be stamped as a regular sale deed; that it was not done; and therefore, it is inadmissible in evidence.6. By order dt.09.11.2011, the Court below overruled the said objection and held that the agreement of sale did not require payment of stamp ...

Jan 27 2011

M/s MEX Switchgears Pvt. Ltd. Vs. ABB Sace S.P.A. and Another

  • Decided on : 27-Jan-2011

Court : Intellectual Property Appellate Board (IPAB)

... the provisions of the Indian Stamp Act, 1899, the matter is being dealt with. As per rule 72 of the rules, if any instrument is not properly stamped or insufficiently stamped the Registrar shall impound the deal with it in the manner provided under the Stamp Act. Section 33 of the Stamp Act provides for the impounding of instruments not duly stamped. A document which attracts stamp duty, it is ... Stamp Act. As per the provisions of section 92 of the Act, this Appellate Board is to discharge the function as a Civil Court and therefore, the matter can be dealt with under the Stamp Act, 1899. The counsel then relied on section 18 of the Indian Stamp Act, 1899 and stated that a document outside India relating to an act to be performed in India requires to be stamped ... not properly stamped, he shall impound and deal with it in the manner as prescribed under the Stamp Act. As per the provisions of section 92 of the Act, this Appellate Board is to discharge the function as a Civil Court and therefore, the matter can be dealt with under the Stamp Act, 1899. The counsel then relied on section 18 of the Indian Stamp Act, 1899 and ... with under the Stamp Act, 1899. The counsel then relied on section 18 of the Indian Stamp Act, 1899 and stated that a document outside India relating to an act to be performed in India requires to be stamped in India. If not done so, it is not admissible in evidence. The same could be made admissible in evidence by impounding on payment of stamp duty and penalty ...

Feb 01 2002

Chief Controlling Revenue Authority and Anr. Vs. Shrimati Sharda Devi

  • Decided on : 01-Feb-2002

Court : Delhi

Reported in : 102(2003)DLT716; 2002(63)DRJ505

... the contract recorded, that shall be omitted' in Section 53A of the Transfer of Property Act.9. By reason of Section 11, which occurs in Chapter IV of the said Act, Indian Stamp Act has been amended in the following terms:'Amendment of the Indian Stamp Act, 1899 11. In Schedule 1 to the Indian Stamp Act, 1899- (a) under column heading 'Description of Instrument', in Article No. 23, in Exemption, the ... to be in terms of Section 57 of the Indian Stamp Act, 1899 (in short the 'Act') referring two questions for opinion of this Court, which are in the following terms:'(1) Whether General Power of Attorney and the receipt in question can be clubbed and stamp duty under Article 48(f) of Schedule 1-A of the Indian Stamp Act, 1899 can be charged for a consideration of ... to whether the same would amount to sale of the property and stamp duty could be charged, on the amount shown in the receipt i.e. Rs. 19,000/- although no consideration had been mentioned in the power of attorney.4. Article 48(f) of Schedule 1-A of the Indian Stamp Act, 1899 reads thus:'48 Power of Attorney as defined by Section ... enacted the Registration and Other Related Laws (Amendment), Act 2001, which has been published in the Official Gazette on 24th September 2001 whereby, inter alia, the provisions of the Registration Act, Transfer of Property Act and Indian Stamp Act have been amended. By reasons of the provisions thereof a new Section 16A in the Registration Act has been inserted and after Section 17 thereto Sub- ...

Aug 08 2002

Andi Ambalam Vs. Sevani Ammal

  • Decided on : 08-Aug-2002

Court : Chennai

Reported in : AIR2003Mad320; (2002)3MLJ248

... ground that it has not been duly stamped. This is subject to Section 61 of the Indian Stamp Act which ofcourse deals with instruments which should not have been accepted for insufficient payment of duty and penalty under Section 35 of the Indian Stamp Act which has no application to the present case. Section 36 of the Indian Stamp Act is quite rigorous in its application ... of the Indian Stamp Act according to which that instrument is deemed to be unstamped. Section 36 of the Indian Stamp Act clearly bars any party from questioning at any stage of the same suit or proceeding the admissibility of an instrument on the ground that it has not been duly stamped. This is subject to Section 61 of the Indian Stamp Act which ofcourse ... Indian Stamp Act clearly bars any party from questioning at any stage of the same suit or proceeding the admissibility of an instrument on the ground that it has not been duly stamped. This is subject to Section 61 of the Indian Stamp Act which ofcourse deals with instruments which should not have been accepted for insufficient payment of duty and penalty under Section 35 of the Indian Stamp Act ... the witnesses and hence Section 36 of the Indian Stamp Act comes into operation. Now the objection raised by the Appellate Court must be considered, keeping in mind the deeming provision in Section 12(2) of the Indian Stamp Act according to which that instrument is deemed to be unstamped. Section 36 of the Indian Stamp Act clearly bars any party from questioning at ...

Oct 31 2006

Devinarayan Housing and Property Development (P) Ltd. Vs. C.R. Gobind

  • Decided on : 31-Oct-2006

Court : Chennai

Reported in : (2006)4MLJ1626

... and Section 36 of the Indian Stamp Act read with Article 5(i) contained in Schedule I of the Indian Stamp Act read with Section 17(1)(f) of the Indian Registration Act and Section 49(c) of the Indian Registration Act, the alleged agreement dated 18.8.2001 which is typed on on a non judicial stamp paper of the value of Rs. 20/= is insufficiently stamped and since not registered ... the Indian Registration Act and Section 49(c) of the Indian Registration Act, the alleged agreement dated 18.8.2001 which is typed on on a non judicial stamp paper of the value of Rs. 20/= is insufficiently stamped and since not registered, it cannot be received in evidence. If the respondent wants to rely upon the same, then as per Section 33 of the Indian Stamp Act, the ... agreement is to be stamped as per Article 5(i) of Schedule I of the Indian Stamp Act or it is sufficient if the same is stamped as per Article 5(j) Act, the learned Arbitrator relied on the judgement of this Court reported in AIR 1990 Mad. 251 wherein the Division Bench of this Court interpreted Article 5(i) of the Stamp Act and in what circumstances ... petitioner also contended that the Law of Arbitration and Conciliation being a procedural law it will not prevail over the Stamp Act and Registration Act. The learned Counsel also emphasised Sections 35 and 36 of the Indian Stamp Act and also Section 49-C of the Registration Act. 5. On the other hand, the learned Counsel appearing for the respondent submitted that the CRP itself is not ...

Jul 31 2008

A.J. Mapillai Mohadeen Vs. Sub-Registrar, Registration Department and ...

  • Decided on : 31-Jul-2008

Court : Chennai

Reported in : AIR2008Mad256

... Act, the sale is liable for charging stamp duty under the Indian Stamp Act. TIIC is a Company registered under the Indian Companies Act, 1913 and the document is liable to be assessed under the Prevention of Under Valuation Rules, 1968 and under Section 47-A(1) of the Indian Stamp Act and therefore, the petitioner is liable to pay the differential cost of stamp ... Act and, therefore, the sale is liable for charging stamp duty under the Indian Stamp Act.9. The learned Government Advocate has further stated that the property under the sale deed has been inspected by the authorities concerned and proceedings have been taken under the provisions laid down under Section 47-A(l) of the Indian Stamp Act and the order passed by the Special Deputy Collector (Stamps ... Indian Stamp Act.9. The learned Government Advocate has further stated that the property under the sale deed has been inspected by the authorities concerned and proceedings have been taken under the provisions laid down under Section 47-A(l) of the Indian Stamp Act and the order passed by the Special Deputy Collector (Stamps), Cuddalore, directing the petitioner to pay the differential cost of stamp ... respondents, they have acted in accordance with the provisions of The Indian Stamp Act and The Prevention of Undervaluation of Instrument Rules.3.1. With regard to the grounds raised by the petitioner, the respondents in their counter affidavit have submitted as under:(i) As per Section 47A(1) of The Indian Stamp Act, the 1st ...

Oct 19 2012

Mrs. Rabiya Basheer Ali Vs. C. Devendra Prasad

  • Decided on : 19-Oct-2012

Court : Chennai

Reported in : 2013(1)MLJ42; 2013(1)MWN(Civil)389

... Indian Stamp Act, a statutory obligation is cast upon all the authorities to impound a document while receiving a document when the document is not duly stamped and under the provisions of the Indian Stamp Act, a document cannot be considered for collateral purpose when it is not duly stamped and that can be considered only when the document is not registered under section 49 of the Registration Act ... it can be received in evidence by following the procedure contemplated under the Indian Stamp Act. 8. The rent control appellate authority has followed the procedure contemplated under section 38 of the Indian Stamp Act and directed the office to fix the stamp duty and if the revision petitioner failed to pay stamp duty fixed by the office, the same has to be impounded for ... that the courts below, without properly appreciating the provisions of the Indian Stamp Act, erred in directing the petitioner to pay stamp duty and under section 36 of the Indian Stamp Act, once a document is marked in evidence, no person can question the document stating that the document is not duly stamped and therefore, the document in question is already marked as Ex ... Indian Stamp Act and directed the office to fix the stamp duty and if the revision petitioner failed to pay stamp duty fixed by the office, the same has to be impounded for sending the same to the District Collector and the procedure adopted by the appellate authority is in conformity of the provisions of sections 35 to 38 of the Indian Stamp Act ...

Feb 17 1999

C. Ramachandra Naidu Vs. M. Rajamma and Ors.

  • Decided on : 17-Feb-1999

Court : Andhra Pradesh

Reported in : 1999(2)ALD314; 1999(1)ALT815

... Indian Stamp Act, 1899, it is evident that the person who himself brings to the notice of the Collector that the instrument has been unduly stamped by an accident, then the Collector on being satisfied has to proceed to collect the deficit stamp as contemplated under Sections 33 and 40 of the Indian Stamp Act.7. Section 41-A of the said Act speaks about the recovery of stamp ... the deficit stamp. Under these circumstances, the learned Counsel for the petitioner submitted that the order impugned has to be set aside directing the Court to send the document for impounding and collecting the deficit stamp.4. The learned Counsel for the petitioner herein invited my attention to Section 38 of the Indian Stamp Act, 1899. Section 38 of the said Act reads ... plaintiff filed an application i.e., IA No.1332 of 1997 under Section 38 of the Indian Stamp Act, 1899 with a prayer to send an agreement of sale to the Revenue Divisional Officer, Tirupathi for levying and collecting stamp duty as it was inadequately stamped. The defendants-respondents herein filed their counter and resisted IA No.1332 of 1997. The ... stamp such instrument has been occasioned by accident, mistake or urgent necessity, he may, instead of proceeding under Sections 33 and 40, receive such amount and proceeds as next hereinafter described.'By reading the provisions of Section 41 of Indian Stamp Act, 1899, it is evident that the person who himself brings to the notice of the Collector that the instrument has been unduly stamped ...

Sep 12 2008

State of Madhya Pradesh and Anr. Vs. Western Coalfields Limited and An ...

  • Decided on : 12-Sep-2008

Court : Madhya Pradesh

Reported in : 2008(5)MPHT285

... Bearing Area (Acquisition and Development) Act, 1957 and the orders are also contrary to the provisions of the Indian Stamp Act, 1899 and the provisions of the Mines and Minerals (Development and Regulation) Act, 1957.2. The short facts necessary for disposal of the present appeals are that the appellants/State issued certain directions to the respondents demanding the stamp duty on the ground ... be statutory order and by no stretch of imagination can be termed to be an instrument.9. The word 'instrument' has been defined in Section 2(14) of the Indian Stamp Act, 1899 to say 'instrument' includes every document by which any right or liability is, or purports to be, created, transferred, limited, extended, extinguished or recorded.10. In the present matter ... It also has to be seen in the alternative that Section 3 of the Indian Stamp Act protects the Government from paying duty chargeable in respect of an instrument.13. Section 3 of Indian Stamp Act reads as under:Section 3. Instruments chargeable with duty.- Subject to the provisions of this Act and the exemptions contained in Schedule I, the following instruments shall be ... Section 3 of the Indian Stamp Act.5. On the other hand learned Counsel for the respondents submitted that if an instrument is executed by the Central Government in favour of a Government company/coal company only then the provisions of Indian Stamp Act would apply. According to him, Section 10 and Section 11 of the Coal Bearing Areas Act would clearly provide ...

Apr 01 1976

The Chief Controlling Revenue Authority, Madras Vs. State Bank of Indi ...

  • Decided on : 01-Apr-1976

Court : Chennai

Reported in : AIR1977Mad16

... the said document, is an exchange of property chargeable under Art. 31 of the Indian Stamp Act or a transfer chargeable under Art. 62(c)(ii) of the Indian Stamp Act, or any other Article under the Indian Stamp Act'.2. Before answering the reference, it is necessary to consider the several provisions of the Stamp Act to determine whether the reference is competent at all as there is no case ... which may or may not hereafter come into existence. Sec. 56 of the Stamp Act confers upon this court power to deal with instruments which are already in existence and which have been made the subject of action by the Collector acting under Sections 31, 40, 41 of Act No. II of 1899...... We are of opinion that Sec. 57 contemplates a decision being given ... (c)(ii) of the Indian Stamp Act, or any other Article under the Indian Stamp Act'.2. Before answering the reference, it is necessary to consider the several provisions of the Stamp Act to determine whether the reference is competent at all as there is no case arising which can be referred to the High Court.3. The power to adjudicate as to proper stamp is conferred on the ... is a reference under S. 57 of the Indian Stamp Act by the Chief Controlling Revenue authority. Board of Revenue, Madras. The respondent, the State Bank of India, presented on 15-11-1971, three draft documents. but we are concerned with only one for adjudication and levy of proper stamp duty under S. 31 of the Indian Stamp Act. The document with which we are concerned is ...

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