Court : Mumbai
Reported in : AIR2001Bom409; 2002(1)ALLMR171; 2001(4)BomCR114; (2001)3BOMLR777
..... for payment is specified, and a cheque, are payable on demand.'comparing the definition in section 19 of the negotiable instruments act, 1881 with the definition in section 2(3) of the indian stamp act, 1899, it would be apparent that the indian stamp act, 1899 provides an extended definition of the expression 'bill of exchange payable on demand'. in so far as the present case is ..... the present case are all bills of exchange payable on demand within the meaning of that expression contained in the indian stamp act, 1899, and that being the position, the three bills of exchange were not liable to be stamped under the provisions of the indian stamp act, 1899. on the other hand, the learned counsel for the defendants submitted that clauses a, b and c of sub ..... period of 8 weeks from today. in arriving at this conclusion, i have had due regard to the circumstances of the case particularly the objection as to stamp with reference to the provisions of the indian stamp act, 1899. having regard to the provisions of rule 222(1) of the high court (o. s.) rules, it would be in the interests of justice to ..... the initial defect and render the bills of exchange admissible in evidence. in considering this question, the provisions of schedule iv of the indian stamp act, 1899 will 'have to be considered. chapter iv is entitled, 'instruments not duly stamped'. section 33 confers a power of examination and impounding of instruments upon every person having by law or consent of parties authority to receive .....Tag this Judgment!
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
..... requires consideration is: whether the court can impound the photocopy of the instrument (document) of improper description exercising its power under the provisions of the indian stamp act, 1899?. for answering this question, sections 33 and 35 of the act might render some help. relevant extracts of the sections are:33. examination and impounding of instruments - (1) every person by law or consent of parties ..... 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 decisions rendered by this court while deciding the question involved in the case whether ..... pay back rs.4,75,000/- to the tenant. this document was affixed with a 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 ..... that had been produced in court, it could have been validated on payment of the deficiency and penalty under section 35 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 .....Tag this Judgment!
Court : Delhi
Reported in : 162(2009)DLT396
..... of stamps under the indian stamp act, 1899 to direct any person to file an original document either under section 33 or under section 35 or otherwise, and as such your said show cause notice, to the ..... document'). since the disputed document is only a photocopy, we are advised that it is not an instrument chargeable with duty. under section 33 or any other provision of the indian stamp act 1899 and cannot be impounded under section 33.2. without prejudice to the above, it is submitted that we are advised that there is no power or jurisdiction in the collector ..... . in case they fail to deposit the said amount within stipulated period, the amount will be recovered under section 48 of indian stamp act, 1899 as an arrear of land revenue and in addition to the above action under section 62/64 of indian stamp act read with relevant provision of i.p.c. and cr.p.c. will be initiated against all concerned and all executants ..... that had been produced in court, it could have been validated on payment of the deficiency and penalty under section 35 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 .....Tag this Judgment!
Court : Supreme Court of India
..... bench of the madhya pradesh high court was justified in declaring clause (d), article 45 of schedule 1-a of the indian stamp act, 1899 (for short, '1899 act') which was brought in by the indian stamp (madhya pradesh amendment) act, 2002 (for short, 'm.p. 2002 act') as unconstitutional being violative of article 14 of the constitution of india.2. the above point arises in this way. ..... (f-1), article 48, schedule 1-a brought in the 1899 act by section 3 of the indian stamp (madhya pradesh amendment) act, 1997 (for short, 'm.p. 1997 act') be declared ultra vires. during the pendency of these petitions, the 1899 act as applicable to madhya pradesh was further amended by the m.p. 2002 act. the respondents, referred to as writ petitioners, amended their writ ..... petitions and prayed that clause (d), article 45 of schedule 1-a of the 1899 act ..... that the classification made in clause (d) of article 45, schedule 1-a had intelligible differentia with a direct nexus to the object of the 1899 act. the object of the 1899 act is to collect proper stamp duty on an instrument or conveyance on which such duty is payable. this is to protect the state revenue. the legislative wisdom took into consideration .....Tag this Judgment!
Court : Chennai
..... company of malaysia in favour of mr noor amiruddin bin mohd. nordin, senior vice- president/general manager, south-asian region executed at kuala lumpur has not been properly stamped according to the indian stamp act, 1899 and that, therefore, it is not admissible in india. the present petition under section 11 is signed by the said power-of-attorney holder. learned counsel appearing for ..... the petitioner has stated that, assuming the said plea is tenable, the petitioner has no objection to make good the required stamp duty and penalty.under section 3(c) of the indian stamp act, 1899, stamp duty is payable on every instrument (other than a bill of exchange or promissory note) mentioned in the schedule, which, not having been previously executed ..... effect that the trial court was not justified in marking the power of attorney ex.a4 dated 23.10.1993, without collecting the stamp duty and penalty, as per section 18 read with section 35 of the indian stamp act, 1899 and therefore, suitable orders passed as above.point no.(iii) is decided to the effect that the trial court was justified in awarding ..... possession.(ii) whether the trial court was justified in marking the power of attorney-ex.a4 dated 23.10.1993 without collecting the stamp duty and penalty, as per section 18 read with section 35 of the indian stamp act, 1899?(iii) whether the lower court was justified in awarding rs.1000/- per month towards damages for use and occupation payable by d2 in .....Tag this Judgment!
Court : Andhra Pradesh
Reported in : AIR2003AP525
..... in evidence. but the question of admitting the same in evidence will arise only after the court impounds the document as contemplated under section-33 of the indian stamp act, 1899. under section-33 of the stamp act, ....................... 16. the learned counsel for the plaintiffs also relied upon another judgment of the calcutta high court in gita devi shah vs . chandra moni karnani ..... 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 for collateral purpose. 18. the incidental question that arises is what is ..... could see not much relevance from the said judgment inasmuch as the issue involved therein was under the tenancy laws and incidentally the scope of section-35 of the indian stamp act, 1899, was dealt with. hence, in my view, the above mentioned judgment is not of much assistance to resolve the controversy involved in the case on hand. 17 ..... single judge of this court noticed the effect of the proviso to section-49 of the indian registration act, 1908. in the other decisions, cited supra, the documents sought to be marked were suffering from the disqualifications both under the indian stamp act, 1899, and the indian registration act, 1908. in such a case, the contentious issue in all those decisions is to the .....Tag this Judgment!
Court : Supreme Court of India
Reported in : (2009)13SCC301; 2009(2)LHSC1213; 2009(2)JT592
..... which answers the description of `trust deed', will also answer the description of 'settlement deed', and if so whether stamp duty is payable on the instrument, under article 58 of schedule i-b to the act.6. reference to the relevant provisions of the indian stamp act, 1899 (as amended in uttar pradesh) will be necessary to answer the question raised. section 2(24) of the ..... view that it was not duly stamped, impounded it and referred it to the adjudicating authority. the said authority made ..... act defines settlement thus:'settlement' means any non-testamentary disposition, in writing, of moveable or immoveable property made-(a) in consideration ..... , j.1. this appeal relates to the stamp duty payable in regard to a deed of trust dated 9.8.1991 executed by the appellant and his two brothers. the executants paid a stamp duty of rs. 1,325/ thereon, under article 64 of schedule i-b to the indian stamp act, 1899 as amended in u.p. (`act' for short). the registering authority being of the .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR2005SC186; 126CompCas356(SC); 2004(5)CTC376; JT2004(9)SC379; 2004(9)SCALE215; (2005)1SCC496
..... gazette extraordinary part iv-a dated march 20, 1986 pp. 9 -11.]the a.p. state rules (1986)6. in exercise of the powers conferred by section 75 of the indian stamp act, 1899 and of all other powers hereunto enabling and in supersession of the earlier rules the governor of andhra pradesh framed rules for the collection of duties secured in the course ..... lead to the discovery of any fraud or omission in relation any duty.the state amendments (1986)4. the a.p. act no.17 of 1986 has amended the indian stamp act, 1899 in its application to the state of andhra pradesh. the act was reserved by the government of a.p. on 24th april, 1986 for the consideration and assent of the president and received ..... means of a challan.xxx xxx xxx(iii) if the parties failed to pay such deficit duties, the inspector general of registration and stamps shall forward the original document to the collector exercising powers under section 48 of the indian stamp act, 1899 over the area for effecting recovery by coercive process. after the amounts are so collected, the procedure laid down in sub-rule ..... and reasons states that the government have been considering for quite some time the question of plugging the loopholes in the indian stamp act, 1899 in its application to this state so as to arrest the leakage of stamp revenue and also to augment the stamp revenue in the state. the state of andhra pradesh in doing so was inspired by the amendments made in the .....Tag this Judgment!
Court : Chennai
Reported in : 189ITR192(Mad)
..... relating to construction of multi-unit house or building on land held by several persons as referred to in clause (i) under article 5 of schedule 1 to the indian stamp act. 1899 (central act ii of 1899)."here again, every counsel for the petitioners strenuously contends that, when s. 17(1) deals with immovable property which is in existence; an agreement relating to a construction ..... 1. in all these writ petitions, the main point relates to the validity of section 2(4) of tamil nadu act 38 of 1987 by which the indian stamp act, 1899 and the registration act. 1908 had been amended. the writ petitioners have sought for declaration that the amendments are ultra vires, unconstitutional and void. the circular issued by the inspector general of registration, ..... right to elicit from the parties regarding any particulars or information to assess the proper value, and therefore the circular issued is intended to further the provisions of the indian registration act and the indian stamp act, and therefore, no exception could be taken to such a circular being issued by the inspector-general of registration; and under s. 69, he having overall powers, ..... the disposal provided, the objective criterion to be adopted and the pharaseology used and other indicia afforded by the statute. dealing with the scope of section 56(2) of the indian stamp act, it was held that the collector was performing the duties, which would be of a quasi-judicial nature. when a g.o. was issued by the government relating to .....Tag this Judgment!
Court : Chennai
..... .f. 1-7-1992) [rs.60/- prior thereto].24. as regards the plea of the appellant/petitioner that to the trust deed dated 14.07.2003 art. 64 of the indian stamp act, 1899 is applicable, (since the deed in question pertains to a declaration of or concerning, any property when made by any writing not being a will and that the same duty ..... court in the decision in madras refineries v. board of revenue, air 1977 sc at p.500.19. it is to be noted that as per section 6 of the indian stamp act, 1899 when an instrument falls within the ambit of two or more descriptions mentioned in schedule i-a, it should be chargeable with the higher of such duties. therefore, when an ..... the instrument is chargeable with the higher duty prescribed under article 58 applicable to a settlement.23. it cannot be gain said that art.58 of the indian stamp act, 1899, has been substituted by tamil nadu act 42 of 1981 which runs hereunder:-art.58. settlement:- (a) instrument of (including a deed of dower)-(i) if the instrument of settlement is in favour of ..... the deed of declaration of trust dated 14.07.2003 would fall under art.64 of the indian stamp act, 1899 and not under section 2(24) of the said act.4. the learned counsel for the appellant/petitioner urges before this court that section 2(24) of the indian stamp act, 1899 is applicable only if there is an instrument which transfers the property to any religious or .....Tag this Judgment!