Court : Andhra Pradesh
Reported in : 1997(4)ALT118
..... stamps and its object is to secure revenue for the state on certain classes of instruments. section 2 of the central ..... 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') is a central enactment to consolidate and amend the law relating to ..... of the petitioners are: the authorities can inspect the documents, but the power to seize and to determine and collect deficit stamp duty as provided in amended section 73 of the act by the state is ultra vires the indian stamp act, 1899. the authorities cannot classify and determine the nature of documents without notice to the persons affected by such actions. the ..... ordery. bhaskar rao, j.1. this batch of writ petitions is filed questioning the constitutional validity of amendment to section 73 of the indian stamp act, 1899 vide andhra pradesh act 17 of 1986, which empowers the person authorised by the collector not only to enter upon any premises and inspect registers, books, papers, documents, etc., in relation to .....Tag this Judgment!
Court : Andhra Pradesh
Reported in : 2007(6)ALD310
..... no. 912 by introducing g.o. ms. no. 750, according to which, the duty chargeable as mortgage under article 35(b) of schedule-ia to the indian stamp act, 1899 is reduced to rs. 100/- upto the loan amount of rs. 30,000/- and thereafter subject to a maximum duty of rs. 1,00,000/-. further, it ..... way of loan - duty chargeable on similar instruments evidencing an agreement relating to deposit of title deeds, pawn or pledge under article 7 of schedule-ia to indian stamp act, 1899.after coming to know about the issuance of g.o. ms. no. 189, the petitioner submitted a representation to the 1st respondent on 11-3-1996 ..... be advanced by way of loan or of any existing or future debt - duty chargeable as mortgage under article 35(b) of schedule-ia to the indian stamp act, 1899 subject to a maximum of rs. 5.00.(2) attested instrument evidencing an agreement relating to the hypothecation of movable property where such hypothecation has been ..... for the repayment of money advanced or to be advanced by way of loan - duty chargeable as mortgage under article 35(b) of schedule-ia to the indian stamp act, 1899 is reduced to rs. 100/- upto the loan amount of rs. 30,000/- and thereafter subject to a maximum duty of rs. 1,00,000/-.the ..... to be advanced by way of loan or of any existing or future debt - duty chargeable as mortgage under article 35(b) of schedule-ia to the indian stamp act, 1899 is reduced to rs. 1.00/- upto the loan amount of rs. 30,000/- and thereafter subject to a maximum duty of rs. 1,00,000 .....Tag this Judgment!
Court : Punjab and Haryana
Reported in : (1979)81PLR515
..... is a genuine document.13. the second submission of mr. majithia has also no force. mr. majithia, after referring to sections 2, 11, 14, 18, 35 and 62 of the indian stamp act, 1899, has argued that the proxy sent by rampal singh was not a valid proxy. according to him, at the time of the meeting, i.e., on 2nd june, 1977, it ..... was thus to be rejected. we have carefully gone through sections 2, 11, 14, 18, 35 and 62 of the indian stamp act, 1899, with the assistance of the learned counsel and find that the case is fully covered by section 18 of the indian stamp act, 1899, which is reproduced below for facility of reference :'18. instruments other than bills and notes executed out of india.--(1 ..... the proxy.8. the learned single judge also rejected the second contention that the proxies were not properly stamped. he held that the proxies had been properly stamped within three months of their receipt in india under section 18 of the indian stamp act, 1899. if they were stamped within three months of the receipt in india, they were valid. he did not accept the argument that ..... section 18 of the indian stamp act, 1899, was not applicable. so, the learned judge held that the proxy sent by rampal singh was a valid proxy and, as such, the .....Tag this Judgment!
Court : Delhi
Reported in : AIR2007Delhi214; 140(2007)DLT354
..... this section contained. (2) the said duty shall be levied -(a) in the form of a surcharge on the duty imposed by the indian stamp act, 1899 (2 of 1899) as in force for the time being in the union territory of delhi, on every instrument of the description specified below, and(b) at ..... block : dda, vikas sadan, new delhi f. no. sdm/cos/ch pur/05/10/31 dt. 9/2/05notice under section 40 of indian stamp act, 1899 whereas an instrument styled as perpetual lease executed by president of india in favor of vardhman prop for a consideration of rs. 19111000/- was registered with ..... ahmed, j.1. all these petitions are directed against the notices issued under section 40 of the indian stamp act, 1899 (hereinafter referred to as a 'stamp act'). by virtue of these notices, deficient duty on account of stamp duty and transfer duty is being demanded from the petitioners along with a penalty equal to ten times ..... nine only) less then the duty chargeable under rules. whereas instrument has been impounded under section 33 of indian stamp act, 1899 by the sub-registrar and a photocopy has been sent to cos (ina) for charging proper stamp duty along with penalty, if any. whereas you were directed by dda to get the instrument ..... duty in respect of these perpetual leases. the bone of contention was the manner of interpretation of article 35 of schedule is to the indian stamp act as applicable to delhi. another issue was that the transfer duty had also not been computed in the manner as indicated under section 147 .....Tag this Judgment!
Court : Rajasthan
Reported in : AIR2005Raj327; 2005(4)WLC687
..... day and made effective the same from the date of publication i.e. 27-5-2004.9. as per section 91 of the new act of 1998, the indian stamp act, 1899, as adapted in rajasthan under the rajasthan stamp law (adaptation) act, 1952 (act no. 7 of 1952), except insofar as it relates to documents specified in entry 91 of list i in the seventh schedule to ..... presented before the board of revenue under section 56 of the indian stamp act, 1899 (hereinafter to be referred as the old act of 1899) and the condition of pre-deposit of 50% of recoverable amount does not exist in the old act of 1899. section 56 of the old act of 1899. section 56 of the old act of 1899 reads as under :--56. control of, and statement of case to ..... the constitution of india, is hereby repealed and the provisions of the rajasthan general clauses act, 1955 (rajasthan act 8 of 1955), shall apply to such repeal ..... and 458/2004 before the board of revenue against the order dated 17-9-2004 passed under section 47-b of the indian stamp act by the addl. collector, jaipur whereby the addl. collector, jaipur exercising the power of collector (stamp) had levied stamp duty and penalty of rs. 73,93,520/- on each of the instruments presented by the petitioner-company for registration against .....Tag this Judgment!
Court : Kolkata
Reported in : 2004(1)CHN363
..... state government may, by notification in the official gazette, appoint, and different 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 ..... 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 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 ..... schedule 1a.--in schedule 1a to the principal act, for article 23, the following article shall be substituted:--'23. conveyance [as defined .....Tag this Judgment!
Court : Kerala
Reported in : 2010(1)KLT932
..... of execution as contemplated under section 18 of the indian stamp act, 1899 (which is para materia with section 18(1) of the kerala stamp act, 1959) and that as it has not been certified under section 31 of the indian stamp act, 1899 (which is para materia with section 31 of the kerala stamp act, 1959), the power of attorney cannot be acted upon. the learned single judge of the madras ..... that it is only in a case where the opinion of the collector is sought regarding the proper stamp duty payable on an instrument that the collector gets the power to proceed in accordance with section 31 of the indian stamp act, 1899 and that as proper stamp duty has already been paid, it was not necessary to produce the power of attorney before the ..... it before the collector within three months will not disentitle the party from acting on the basis of such power of attorney.8. section 31 of the kerala stamp act, 1959 (which is para materia with section 31 of the indian stamp act, 1899) empowers the district collector to adjudicate on the proper stamp duty payable on an instrument which is brought before him for the ..... purpose of adjudication of the stamp duty. under section 32 of the kerala stamp act, 1959, the district collector is empowered to .....Tag this Judgment!
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 portion ..... 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 2(21), not being a proxy (no. 52)-(f) when given for consideration and authorizing the attorney to sell any ..... 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 rs. 19,000/- received by the principal of general power of attorney from a person other than ..... , 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-section 1a has been amended. in terms of section 5 of .....Tag this Judgment!
Court : Chennai
Reported in : (2006)3MLJ507
..... writ petition have no jurisdiction or power to pass the impugned order as it is barred by limitation as per the provisions of section 19-b & 47-a of the indian stamp act,1899, this court is of the view that nothing would prevent the petitioner from raising the issue of jurisdiction before the appellate authority or forum.10. it is clear from the ..... .8. in the impugned order, dated 03.02.2004, it is stated that the petitioner could file an appeal against the said order under section 47-a(5) of the indian stamp act, 1899, within 60 days from the date of passing of the said order. however, the petitioner instead of filing an appeal, as stated in the impugned order of the first respondent ..... order challenged in the said writ petition and consequently directed the first respondent therein to pass a fresh order under section 19-b, read with section 47-a, of the indian stamp act,1899. based on the said direction, an order had been passed by the first respondent in his proceedings no. mu. pa. no. 5286/thi/2002, dated 03.02.2004, which is ..... said writ petition had been withdrawn subsequently. the petitioner had filed writ petition. no. 3085 of 2003 forbearing the respondents from hearing the matter under section 47-a of the indian stamp act,1899, as per the communication of the district munsif court, tiruppur. however, since an order came to be passed by the respondents in the proceedings, dated 28.02.2003, a further .....Tag this Judgment!
Court : Gujarat
..... co-operative housing societies association and anr. (supra) to meet with various contentions raised including legislative competent of the state legislature to enact section 76 of the bombay stamp act read with schedule ii so far as it repeal the central act (indian stamp act 1899) and further to amend section 32, 32a, 32b and articles 20(a) and (b) of the first schedule to the bombay ..... 3. learned senior counsel also placed into service provisions of section 47a by state of andhra under the indian stamp act, 1899 (for short act of 1899) which is in pari materia with the provisions of section 32a of the act of 1958 and submitted that the jantri acts like a ready-reckoner and it is not prepared on the basis of any scientific method and the ..... stamp act, 1958 as beyond the legislative competence of the state legislature and also method of valuation of property as unreasonable, arbitrary and irrational and also section 2(na) which ..... authorities in a scientific manner, this court would not like to interfere with such decision formed by the authority. it is further submitted that section 47a of indian registration act, 1899 and section 32a of bombay stamp act, 1958 are not in pari materia. learned advocate general has relied on article 162 of constitution of india with regard to executive powers of the state .....Tag this Judgment!