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Judgment Search Results Home > Cases Phrase: punjab municipal act 1911 Court: jammu and kashmir Year: 1986 Page 1 of about 1 results (0.023 seconds)

Aug 21 1986 (HC)

Union Bank of India Vs. Bharat Bhushan and ors.

Court : Jammu and Kashmir

Decided on : Aug-21-1986

Reported in : AIR1987J& K74

..... be defeated on the ground of some alleged or imaginary technical defect, particularly, in the light of the provisions of section 28 of the act which empowers the court to rectify the mistake even in those cases where the document does not bear proper stamps but has been inadvertantly received ..... whatever its administrative significance, its absence in the adhesive stamps used in this case does not attract the penal consequences envisaged by section 6 of the act, thereby showing that it is only directory in nature. it is, therefore, possible, that the government has itself, though lately, realised the futility of ..... it contains something more when it reads : --'1. there shall be two kinds of stamps for indicating the payment of duty on instrument under the court-fees act, smvt. 1977 : -- (a) impressed stamps, that is to say sheetsof papers bearing impression of stamps of different values and the word 'judicial' engraved ..... , it was opined as follows : --'it is also well settled that the court should put a liberal interpretation on fiscal statutes like the court-fees act, so as to lessen and not to add to the burden of litigation ..... act not to safeguard the interests of the state, but to obstruct the plaintiff, he does not content with it wrongly decided to the detriment of the revenue but that it dealt with the case without jurisdiction.'again in bhura mal din dayal v. imperial flour mills ltd., air 1959 punjab 629 .....

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