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Judgment Search Results Home > Cases Phrase: the indian stamp punjab amendment act 2003 Page 1 of about 500 results (0.164 seconds)

Jan 17 2019 (HC)

In Re: Chief Controlling Revenue Authority Vs..

Court : Delhi

..... is placed on state of bihar vs. kalika kuer (2003) 5 scc448 10. else, on merits of the reference, the learned amicus curiae stated: (f) stamp (punjab amendment) act, 1958 does not repeal or revoke the notification of 25th december, 1937. (g) the notification of 25th december, 1937 is not repugnant to schedule-ia added by the indian stamp (punjab amendment) act, 1958. o. ref. no.2/2016 page 10 ..... of 23 (h) section 24 of the general clauses act, 1897 will have no application since no enactment has been repealed and re-enacted in the present case. the question of notification ..... applicable in the then province of delhi has any continuous validity and applicability in view of notification no.gsr894dated 30-09-1958 by which the central government extended the indian stamp (punjab amendment) act, 1958 replacing the previous and then prevalent stamp law in union territory of delhi w.e.f. 01-10-1958. 2. in accordance with section 57(2) of the ..... limited supra is per incuriam inasmuch as the attention of the court was not drawn to the legal status of delhi and the notification dated 30th september, 1958 extending the stamp (punjab amendment) act to delhi with effect from 1st october, 1958; and, (vi) that all exemptions under a fiscal statue have to be construed strictly, against the assessee and in favour of .....

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Sep 06 2013 (HC)

Dr. Pragji Savji Vaja and Others Vs. Dr. Chhotalal Narsidas Parmar and ...

Court : Mumbai

..... in manu/sc/0956/2003 : 2004crilj286 , r. sai bharthi v. j. jayalalita and ors.. this judgment consists of an observation as to the "true market value" and in para 22 thereof, their lordships of supreme court have observed that : "the guideline value has relevance only in the context of section 47a of the indian stamp act (as amended by t. n. act 24 of 1967) which ..... a market rate. paragraph 8 to 11 of the said judgment of this court reads as under : ?? 8. learned advocate for the petitioner then submitted that now this view of punjab and haryana high court in manu/ph/0008/1991 (supra) has received a seal of approval may be in a different language holding that the value attached to the ready ..... the sanctioned scheme. learned counsel distinguishes the judgment of supreme court in case of charansingh vs. state of punjab and ors. reportedin air 1997 sc 1052. it is submitted that amendment as proposed by the petitioners is substantial in nature. sale of the said trust property cannot be permitted to be held in favour of the member of the community as ..... the bombay stamp act, 1958. since direction is issued as above in clear terms it shall not be necessary to quash the guidelines/ready reckoner, which shall now have the value of prima facie declaration of market value and nothing more. ? 24. mr. bhagatjee also placed reliance on the judgment of the supreme court in case of charansingh vs. state of punjab and .....

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May 25 1988 (HC)

Ramesh Birch and ors. Vs. Union of India and ors.

Court : Punjab and Haryana

Reported in : AIR1988P& H281

..... . 7 of the delhi laws act, 1912. similarly, the court fees (punjab amendment) act 7 of 1922 and punjab courts (second amendment) act, 1926. were extended to delhi again under s. 7 of the delhi laws act, 1912. the indian stamp (punjab amendment act, 1912, which amended the indian stamp act, 1899, the punjab district boards (amendment) act. 1~12, which amended the punjab district boards act, 1883, and a number of such amendments which had the effect of amending the laws that were in ..... , and in suppression of previous notifications under that section, the central government extend to the province of delhi, the indian stamp (punjab amendment) act, 1922(punjab act 8 of 1922). in the year 1949, the indian stamp (east punjab amendment) act, 1949(act 27 of 1949) was passed. this brought about various amendments to the indian stamp act. this: act 27 of 1949 was extended to delhi by! notification no. sro 422 dated march 21, 1951, published in ..... force in delhi were extended. under the provisions of s. 7 of the delhi laws act, 1912. the provisions of ss. 54, 107 .....

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Feb 18 2014 (HC)

Present:mr.Karan Nehra Advocate Vs. State of Punjab and Others

Court : Punjab and Haryana

..... masih, judge present:mr.karan nehra, advocate, for the petitioner. mr.j.s.puri, additional advocate general, punjab. augustine george masih, j. petitioner has challenged the amendment carried out by the state of punjab in the indian stamp act, 1899 in the indian stamp (punjab amendment) act, 2005 (hereinafter referred to as 'amendment act, 2005') notified on 16.05.2005 by which section 3-c was inserted after section 3-b in ..... the district collector, sangrur to the petitioner- company to appear before him on 15.04.2010 at 10 a.m.this notice was issued under section 47-a of the indian stamp (punjab amendment) act, 1982. it was admittedly received by the petitioner. the period of limitation, as prescribed under sub-section (3) of section 47-a of two years from the registration of ..... it is, at this stage, that the petitioner has approached this court challenging these two orders as well as the vires of the indian stamp (punjab amendment) act, 2005. counsel for the petitioner has asserted that the amendment act of the state of punjab to the extent it applies to the property falling within the municipal limits is not disputed but the same is discriminatory, arbitrary and ..... .25108 of 2012 (o&m) 14 others.(2003) 5 scc239 when the impugned enactment is put to test on the principles, as have been referred to above, it is apparent that the challenge to the same must fail. it is not in dispute that the additional stamp duty, as has been imposed by the amendment act, is a tax. it is also not .....

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Nov 21 1995 (SC)

State of Punjab and Others Vs. M/S. Mahajan Sabha, Gurdaspur and Other ...

Court : Supreme Court of India

Reported in : AIR1996SC2153; JT1995(9)SC103; 1995(6)SCALE755; (1996)1SCC538; [1995]Supp5SCR526

..... only question canvassed in this case is whether limitation of two years prescribed in sub-section (3) of section 47a of the indian stamp (punjab amendment) act, 1982, act 20 of 1982) (for short 'the act') stands attracted. section 47-a reads thus :47-a(1) : instrument under valued how to be dealt with - if ..... reads thus :regarding determination/assessment of the deficient amount of duty by collector under sub-section (2) and (3) of section 47-a of the indian stamp act, 1809 in respect of sale deed no. 3033 dated 4.9.87.7. it would thus be seen that the question of initiating the action under ..... consideration of rs. 2,50,000 in respect of the building situated in gurdaspur. since it is a society registered under the societies registration act, no stamp duty was affixed on the sale deed. equally, no registration charges were paid. when it was pointed out by the auditing authority, the ..... years prescribed under sub-section (3). accordingly, we hold that the action initiated by the collector was not barred by limitation.9. admittedly, neither stamp duty nor the registration fee has been paid on the value of the instrument mentioned in registered document no. 3033. under those circumstances, the ..... prior to the issuance of the notice, the collector ceased to have any power to take action calling upon the respondents to pay the stamp duty and the registration fee. as stated earlier, the collector had rejected the contention and consequential orders were passed by the additional district judge .....

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May 04 1964 (HC)

Chander Bhan Vs. Maha Singh and anr.

Court : Punjab and Haryana

Reported in : AIR1965P& H279

..... merely the matter would have possible stood concluded by the majority decision in delhi laws act case, air 1951 sc 332. the trouble has arisen because the indian stamp (east punjab amendment) act amended section 35 of the indian stamp act, section 35 of the indian stamp act as applicable to delhi before its amendment by the indian stamp (east punjab amendment) act, was in these terms:'35. no instruments chargeable with duty shall be admitted in evidence for ..... cannot be done directly cannot be done indirectly. thus on the terms of section 2 this argument must prevail and any modification of the indian stamp act by the indian by indian prevail and any modification of the indian stamp act by the indian stamp (east punjab amendment) act, 1949, would be inoperative.(9) it cannot be disputed and indeed it was not that a part a state has the right to enact ..... any purpose authority to receive evidence or shall be acted upon registered or authenticated by any such person or .....

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May 10 2012 (HC)

Amritpal Singh Vs. Chandigarh Administration and Others

Court : Punjab and Haryana

..... on 11.08.2004. the registration and other related laws (amendment) act, 2001 (parliament act no.48 of 2001) amended the registration act, 1908; the transfer of property act, 1882 and the indian stamp act, 1899. section 11 thereof inserted clause 23a in schedule i to the indian stamp act. on 15.11.2007, an amendment carried by state of punjab by enacting the indian stamp (punjab amendment) act, 1994 (punjab act no.17 of 1994) was extended to chandigarh. the ..... amendments carried out by parliament act no.48 of 2001 and by extension of punjab act ..... no.17 of 1994 to chandigarh would lead to the following as the applicable provisions to chandigarh: 48.power of attorney as defined by section 2 (21), not being a proxy (no.52) -proper stamp dutyxxxxxxxxxxxx(f .....

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Sep 24 1996 (HC)

Kapur Singh (Deceased by L.Rs) Vs. Dalbara Singh

Court : Punjab and Haryana

Reported in : AIR1997P& H141

..... . 44 of 1971 and the same has become effective from 15-11-1971. section 3-b has been incorporated in the act by the indian stamp (punjab amendment) act, 1971 and it is applicable within the territory of punjab. these provisions read as under:--'3-a. 1. every instrument chargeable with duty under s. 3 read with articles nos. 13, 14,27, 37, 49, 52, 53 or ..... list). it is, therefore, crystal clear that the parliament has been vested with the exclusive power to enact law regarding the rates of stamp duty in respect of promissory notes. therefore, s.3-b enacted by the punjab amendment act, 1971 will have to be read in such a manner that it does not tread in the field occupied by list 1. in fact ..... the subject of promissory note covered by item no. 49 of the schedule to the act of 1899 and, therefore, the state government cannot be said to have exempted the promissory note from payment of stamp duty. bahri, j. further observed that s. 3-b added by the punjab amendment does not apply to the promissory note and, therefore, promissory note was required to ..... be stamped with 'refugee relief stamp.5. a brief reference to the facts is necessary to decide the question referred by .....

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Jul 16 2019 (SC)

Chaman Lal (D) Thr. Lrs. Vs. Kamlawati (D) Thr. l.rs.

Court : Supreme Court of India

..... 800/- and not rs.1600/-.17. in this behalf learned senior counsel for the respondent has pointed out to us that the indian stamp (punjab amendment) act, 1958 received the assent of the governor of punjab on 23.04.1958 and was published in the gazette on 25.4.1958. transaction in question was prior to that date. ..... meaning of his section: (2) an appeal may lie under this section from an appellate decree passed ex parte. (3) [repealed by section 2b of punjab act 6 of 1941].42. second appeal on no other ground- (1) no second appeal shall lie except on the grounds mentioned in section 41. 2.no ..... which such a second appeal has to be examined more so in the context of section 41 of the punjab court act, 1918(hereinafter referred to as the punjab court act ) read with section 42 of the punjab court act. the said provisions read as under: 41. second appeals-(1) an appeal shall lie to the high ..... of the impugned judgment dated 23.01.2008.7. we may notice prior to proceeding on merits of the matter that the order of this court dated 6.10.2003 was predicated on a legal position which stands subsequently clarified by a constitution bench judgment of this court in pankajakshi (d) through lrs. & ors. vs. ..... dated 02.04.2002. late chaman lal preferred a special leave petition against the said order being slp(c) no.2713 of 2003. the appeal was allowed on 6.10.2003 on the short ground that the second appeal has been decided without framing any substantial question of law as was mandatory requirement .....

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Aug 19 2011 (HC)

Gian Singh and Another Vs. State of Punjab and Others

Court : Punjab and Haryana

..... by the person liable to pay the duty: provided that the collector shall, within a period of two years from the date of the commencement of the indian stamp (haryana amendment) act, 1973, also be competent to act as aforesaid in respect of the instruments registered on or after the first day of november, 1966 and before the first day of october, 1970. (4) any ..... record. civil writ petition no.20304 of 2009 2. the petitioners challenge the order passed by the appellate authority under the stamp act, rejecting the plea of the petitioners that they were entitled to the benefit of the amendment brought about in punjab stamp (dealing of undervalued instruments) rules of 1983. this was done through a notification issued on 02.03.2009 and extended again ..... time when the notification was made. a power to reopen the issue of undervaluation suo motu by the registering officer is available under the punjab stamp (dealing of undervalued) rules, 1983 within a period of 3 years. the said amendment to section 47-a reads as follows:- haryana.-section 47-a inserted in haryana.- section 47-a.-instruments under-valued, how to be ..... an appeal before the district judge and all such appeals shall be heard and disposed of in such manner as may be prescribed by rules made under this act." punjab.-section 47-a inserted in punjab.- same as in haryana except for the following differences- (1) in sub-section (1) for "transferring any property", read "relating to the transfer of any property". and .....

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