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

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 ...

Mar 22 1948

In Re : Rao Saheb C. P. Kuppuswami Mudaliar

  • Decided on : 22-Mar-1948

Court : Chennai

Reported in : (1949)1MLJ333

... Amirthammal v. Ramalinga Goundan : (1920)38MLJ503 stamp duly calculated under Article 33 of the Madras Stamp Amendment Act of 1922 which corresponds to Article 40 of the Indian Stamp Act was demanded. But it was contended for the guardian that the proper article applicable would be Article 46 of the Madras Act corresponding to Article 57 of the Indian Stamp Act. The matter was heard by Kunhi Raman, ... of the Court-Fees Act and the Stamp Act. It was held that the bond must be stamped under both. But the learned Chief Justice further observed that so far as the Indian Stamp Act was concerned, the document would be chargeable under Article 40 of Schedule I of the Stamp Act because it came within the definition of a mortgage in that Act. One important fact which ... Act and the Stamp Act. The judgment of the Court which was delivered by Wallis, C.J., dealt only with this aspect of the question, namely, whether the document was chargeable both under the provisions of the Court-Fees Act and the Stamp Act. It was held that the bond must be stamped under both. But the learned Chief Justice further observed that so far as the Indian Stamp Act ... due discharge of his duties must be stamped under Article 40 of Schedule I of the Stamp Act is not correct and must be to that extent overruled.7. In the present case, we hold that the bond falls directly under Article 46 of the Madras Stamp Amendment Act corresponding to Article 57 of the Indian Stamp Act and it must be stamped in accordance with that ...

Dec 12 2003

The Special Deputy Collector (Stamp) Vs. Chemicals and Plastics Ltd., ...

  • Decided on : 12-Dec-2003

Court : Chennai

Reported in : AIR2004Mad362; 2004(1)CTC187

... defined under the Stamp Act. Therefore the registering authority has no jurisdiction at all in this matter or he has exceeded his jurisdiction in referring the instrument to the Special Deputy Collector.22. In exercise of powers conferred under Sections 47-A and 75 of the Indian Stamp Act, 1899, the Governor of Tamil Nadu has framed the Tamil Nadu Stamp (Prevention of ... after completion of registration of the instrument is not provided for either in the Indian Stamp Act or in the Registration Act or in the Rules framed thereunder with respect to those instruments, where a reference under Section 47-A of the Indian Stamp Act read with Tamil Nadu Stamp (Prevention of Under-Valuation of Instruments) Rules had been made or is being made. ... provisions and without jurisdiction. Hence it is accordingly quashed.* * * * *96. Whenever a document is registered and referred to the Collector under Section 47-A of the Indian Stamp Act read with Tamil Nadu Stamp (Prevention of Under-valuation of Instruments) Rules in the absence of statutory Rules, the Registering Authority shall forthwith release the original documents with an endorsement that ... release of original documents, the Registering Authority shall intimate the parties to the instruments that a reference is being made under Section 47-A of the Indian Stamp Act read with Tamil Nadu Stamp (Prevention of Under-valuation of Instruments) Rules.'17. The above said view of this Court has also been confirmed by a Division Bench of this Court ...

Oct 08 2007

Hariom Agrawal Vs. Prakash Chand Malviya

  • Decided on : 08-Oct-2007

Court : Supreme Court of India

Reported in : AIR2007SC166; 2007(6)ALLMR(SC)930; 2007(4)AWC4121(SC); (SCSuppl)2007(4)CHN97; 2008(3)CTC457; JT2007(12)SC49; 2008(1)MPHT156(SC); 2007(11)SCALE705; (2007)8SCC514; 2007AIRSCW6368

... notarial stamp of Rs.4/-. Under the Indian Stamp Act, 1899 (for short the Act ), agreement of this nature requires affixture of a stamp of Re.1/- under Schedule I, Item 42 of the said Act.3. On 12.5.2003 a suit for eviction was filed by the respondent-landlord before the Civil Judge, Bhopal under Section 12(1)(f) of the Madhya Pradesh Accommodation Control Act, stating ... is no scope for the inclusion of the copy of the document for the purposes of the Indian Stamp Act. Law is now no doubt well settled that copy of the instrument cannot be validated by impounding and this cannot be admitted as secondary evidence under the Indian Stamp Act, 1899.9. The learned Counsel for the appellant submitted that the High Court was guided by the ... as secondary evidence under the Indian Stamp Act, 1899.9. The learned Counsel for the appellant submitted that the High Court was guided by the decisions rendered by this Court while deciding the question involved in the case whether original document was unstamped or not properly stamped and not in regard to a document which was although stamped but was improperly stamped. As per the learned Counsel ... of the Indian Stamp Act, 1899. But the Government has failed to produce the same. The copy of the award which was sent to the respondents is said to have been seized by the police along with other papers and is not now available. When the third copy was received in court, the respondents paid the requisite stamp duty under Section 35 of the Stamp Act and ...

Jan 28 1969

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

  • Decided on : 28-Jan-1969

Court : Chennai

Reported in : AIR1970Mad7

... duty imposed by the Indian Stamp Act, 1899, as in force for the time being in the State of Madras." These words, considered together, clearly imply that where there is an instrument, which is not at all liable to stamp duty under the Indian Stamp Act, 1899, as in force ... stamp duty under the Indian Stamp Act, 1899, as in force for the time being, no surcharge could be levied, because, in law, this duty under Section 96 has to be " in the form of a surcharge on the duty imposed by the Indian Stamp Act." Undoubtedly, under Section 135 (b), the rates make it clear that this surcharge is not to be a proportion of the stamp ... Stamp Act, and could be appropriately levied, only where the instrument is liable to duty under the Stamp Act, and not otherwise. The point in issue is rendered even more definite by the words of Section 135 (a), namely, that the duty is to be levied " in the form of a surcharge on the duty imposed by the Indian Stamp Act, 1899 ... Under Section 9 of the Indian Stamp Act, 1899, there is a statutory power in the Government, not merely to reduce the stamp duty upon any particular category of instruments, but to remit the stamp duty altogether. Since the provisions of any Act have to be read ... stamp duty.This is the source of the taxing power. Actually, the taxing, provision is in Section 135 of the same Act, and Section 135 (a) runs as follows:The duty on transfers of property shall be levied:(a) in the form of a surcharge on the duty imposed by the Indian Stamp Act, 1899 ...

May 13 2005

Dr. Chiranji Lal (D) by LRs. Vs. Hari Das (D) by LRs.

  • Decided on : 13-May-2005

Court : Supreme Court of India

Reported in : AIR2005SC2564; 2005(5)ALLMR(SC)770; 2005(2)AWC1793(SC); (SCSuppl)2005(4)CHN72; 120(2005)DLT83(SC); JT2005(5)SC329; 2005(2)KLT1018(SC); RLW2005(2)SC313; (2005)10SCC746; 2005

... Indian Stamp Act. Legislative mandate as sanctioned under Article 136 of the Act cannot be kept in abeyance unless the selfsame legislation makes a provision therefore. The Indian Stamp Act, 1899 has been engrafted in the statute book to consolidate and amend the law relating to stamps. Its applicability thus stands restricted to the scheme of the Indian Stamp Act. 19. As regards the bar under Section 35 of the Indian Stamp Act ... Act cannot be obliterated by an enactment wholly unconnected therewith, like the Indian Stamp Act. Legislative mandate as sanctioned under Article 136 of the Act cannot be kept in abeyance unless the selfsame legislation makes a provision therefore. The Indian Stamp Act, 1899 has been engrafted in the statute book to consolidate and amend the law relating to stamps. Its applicability thus stands restricted to the scheme of the Indian Stamp Act ... Indian Stamp Act, 1899 has been engrafted in the statute book to consolidate and amend the law relating to stamps. Its applicability thus stands restricted to the scheme of the Indian Stamp Act. 19. As regards the bar under Section 35 of the Indian Stamp Act, it was held in Hameed Joharan's case that the prescribed period shall not be allowed to remain suspended until the stamp ...

Mar 02 2012

Lifetime Realty (P) Ltd., Rep by its Authorised Signatory and Director ...

  • Decided on : 02-Mar-2012

Court : Kerala

... Indian Stamp Act, 1899, which are in pari materia to sections 33 and 34 of the Kerala Stamp Act 1959, and was answered as follows: 10. What if an arbitration agreement is contained in an unregistered (but compulsorily registrable) instrument which is not duly stamped? To find an answer, it may be necessary to refer to the provisions of the Indian Stamp Act, 1899 (Stamp Act for short) Section 33 of the Stamp Act ... the Indian Stamp Act, 1899. 16. From the above discussion, it is clear that Annexure A1, the authenticated copy of the agreement cannot be impounded and forwarded to the Collector, in terms of section 33 and 37 of the Kerala Stamp Act. Consequently, in view of section 34 of the Act, this document is inadmissible in evidence and cannot be acted upon. ... stamped, is valid and enforceable? 7. This question has been considered in the light of sections 33 and 35 of the Indian Stamp Act, 1899, which are in pari materia to sections 33 and 34 of the Kerala Stamp Act 1959, and was answered as follows: 10. What if an arbitration agreement is contained in an unregistered (but compulsorily registrable) instrument which is not duly stamped ... for the inclusion of the copy of the document for the purposes of the Indian Stamp Act. Law is now no doubt well settled that copy of the instrument cannot be validated by impounding and this cannot be admitted as secondary evidence under the Indian Stamp Act, 1899. 16. From the above discussion, it is clear that Annexure A1, the authenticated ...

Sep 27 1996

Canara Bank and Ors. Vs. Dist. Registrar and Collector, Registration a ...

  • Decided on : 27-Sep-1996

Court : Andhra Pradesh

Reported in : 1997(4)ALT118

... Indian Stamp Act, 1899, which empowers the person authorised by the Collector to seize and impound the instruments, is ultra vires the provisions of the Indian Stamp Act and violative of Article 14 of the Constitution of India.'5. To appreciate the above question, it is relevant to look at some relevant provisions of the Indian Stamp Act. The Indian Stamp Act, 1899 (for short 'the Central Act ... Act 17 of 1986 in Section 73 of the Indian Stamp Act, 1899, which empowers the person authorised by the Collector to seize and impound the instruments, is ultra vires the provisions of the Indian Stamp Act and violative of Article 14 of the Constitution of India.'5. To appreciate the above question, it is relevant to look at some relevant provisions of the Indian Stamp Act. The Indian Stamp Act, 1899 ... provisions of the Indian Stamp Act and violative of Article 14 of the Constitution of India.'5. To appreciate the above question, it is relevant to look at some relevant provisions of the Indian Stamp Act. The Indian Stamp Act, 1899 (for short 'the Central Act') is a Central enactment to consolidate and amend the law relating to stamps and its ... look at some relevant provisions of the Indian Stamp Act. The Indian Stamp Act, 1899 (for short 'the Central Act') is a Central enactment to consolidate and amend the law relating to stamps and its object is to secure revenue for the State on certain classes of instruments. Section 2 of the Central Act deals with definitions. Section 2(9) defines ' ...

Apr 01 2011

V. Sivakumar. Vs. The Inspector General of Registration And Anr.

  • Decided on : 01-Apr-2011

Court : Chennai

... stamp duty at 8% on the value of the property mentioned in the sale certificates, apart from that, it was indicated that the matter would be referred under Section 47A (1) of the Indian Stamp Act for determination of the correct value of the property for payment of the correct stamp duty. It was also contended that the appellants are not liable to pay any stamp ... regarding the suppression of the stamp duty and therefore, the matter need not be referred to under Section 47A of the Indian Stamp Act. Meticulously, the appellants also say that they are ready to pay the stamp duty on the basis of ... stamp duty as on the date of registration of the instrument. Consequently, the registering authorities are empowered to refer the matter under Section 47A of the Indian Stamp Act for determination of the correct value of the property apart from collecting the actual stamp ... Indian Stamp Act for determination of the correct value of the property apart from collecting the actual stamp duty at Rs.9.30 crores being the total value of the property as stated in the sale certificates and the corresponding registration charges. Therefore, we hold that the appellants are liable to pay stamp ... stamp duty. It was also contended that the appellants are not liable to pay any stamp duty on the sale certificates since they have purchased the property by way of Court auction. Further, the indication made by the second respondent that the matter will be referred to under Section 47A (1) of the Indian Stamp Act ...

Mar 21 1997

Chandrakant C. Adesara and Ors. Vs. State of Bihar and Ors.

  • Decided on : 21-Mar-1997

Court : Patna

... of the Bihar Stamp (Prevention of Under-valuation of Instruments) Rules, 1995 as ultravires the provisions of Indian Stamp Act, 1899 and also ultra vires Article 14 of the Constitution of India. A further prayer has been made by the petitioner for quashing the order dated 5-10-1996 issued by the District Sub-Registrar, Jamshedpur whereby the petitioner was directed to pay stamp fee ... is far below the market value of the property. 12. The next question for consideration is as to whether Rule 6 of the Bihar Stamp (Provision of Under-valuation of Instrument) Rules, 1995 ultra vires the provisions of Indian Stamp Act, 1899 and Article 14 of the Constitution of India. For the purpose of deciding this question, it is necessary to look into necessary ... of the Bihar Stamp (Prevention of Under-valuation of Instruments) Rule, 1995 (here-in-after referred to as the Rules of 1995) is ultra vires the provisions of Indian Stamp Act and Article 14 of the Constitution of India. The learned counsel submitted that the sale deed was registered on 23-6-1996 and Rule 47-A was inserted under the Indian Stamp Act with effect ... be completed under Section 60 of the Indian Registration Act. 6. Mr. N.K. Prasad, learned Sr. Counsel appearing on behalf of the petitioner firstlysubmitted that Rule 6 of the Bihar Stamp (Prevention of Under-valuation of Instruments) Rule, 1995 (here-in-after referred to as the Rules of 1995) is ultra vires the provisions of Indian Stamp Act and Article 14 of the Constitution ...

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