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Judgment Search Results Home > Cases Phrase: the indian stamp punjab amendment act 2005 Page 1 of about 517 results (0.067 seconds)

Feb 18 2014 (HC)

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

Court : Punjab and Haryana

..... augustine george 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 principal ..... -12).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 irrational ..... the parties and with their assistance, have gone through the records of the case. it is not in dispute that vide the indian stamp (punjab amendment) act, 2005, section 3-c has been inserted after section 3-b of the principal act i.e.the indian stamp act, 1899, the same prerna datta 2014.02.19 11:22 i attest to the accuracy and integrity of this document high court .....

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Sep 18 2008 (HC)

Sukhjit Singh Cheema, Advocate and ors. Vs. Punjab Urban Planning and ...

Court : Punjab and Haryana

Reported in : (2008)152PLR484

..... commissioner (collector) etc.subject:levy of stamp duty on instrument(s) of transfer/conveyance deed executed by the punjab urban development authority in favour of the allottees.i am directed to refer to the subject noted above and to say that section 47-a(1) of the indian stamp act, 1899, as amended vide notification no. 24 leg./2001 ..... subject cited above, i have been directed to invite your attention and it is instructed that under the provisions of section 47-a of the indian stamp act, 1899 and punjab government rules 1983 for valuation of instruments, if according to it any registration deed for such land is executed, then the documents are valued by ..... on the sale consideration of rs. 2,20,590/-. reliance was placed upon section 3 of the indian stamp act, 1899 (for short 'the act') contemplating that the stamp duty is payable on the amount of consideration. the relevant provisions of the act read as under:2(10) 'conveyance' - 'conveyance' includes a conveyance on sale and every instrument ..... , for the facility of reference, the facts are taken from c.w.p. no. 11530 of 2005. in the aforesaid case, house no. 984, sector 3, ajnala road, amritsar was allotted to the petitioner by the punjab housing development board, chandigarh, on 4.10.1988 at price of rs. 2,20,590/-. the ..... hemant gupta, j.1. this order shall dispose of civil writ petition no. 1 1530 of 2005, 19922 of 2006, 18722 of 2007 and 4084 of 2008, wherein identical questions of law have been raised out of similar facts. .....

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Sep 06 2013 (HC)

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

Court : Mumbai

..... 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 provides for dealing with instruments of conveyance which are undervalued. the guideline value is a rate fixed by authorities under ..... petitioners had published the said notice in the mumbai samachar as well as the jam-e-jamshed. g) the last of amendments to the scheme were s anctioned on 01/04/2005 (formally on 21/08/2006). h) taking into consideration the view and suggestions received from the members of the parsee ..... 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 ..... on the judgment of the supreme court in case of zorostraincooperative housing soc. ltd. and others vs. district registrar, cooperative soc. and others reported in (2005) 5 scc 632. paragraph 39 of the said judgments reads thus :- 39. the appellant society was formed with the object of providing housing to the ..... . mr. bhagatjee placed strong reliance on the judgment of this court in case of minoorustomji shroff and ors. vs. charity commissioner and ors. reportedin 2005(4) bom.c.r. 570 in support of his submission that this court having sanctioned the original scheme, the petition filed by the petitioners for .....

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Sep 16 2013 (HC)

Saini Pushpinder Vs. Bijender Mann Alias Vijender Mann and Others

Court : Punjab and Haryana

..... is further contended that in view of the amendment in section 17(1a) with effect from 24.9.2001 read with section 49(c) of the registration act, 1908 and section 53a of the transfer of property act, 18882 and article 23a of the schedule i of the indian stamp act, 1899 with effect from 24.9.2001, ..... 24 17:22 i attest to the accuracy and integrity of this document high court chandigarh aforesaid payment of rs.6,60,000/- was deposited in the punjab national bank, branch ludana, district jind and defendants no.1 and 2 in part performance of this agreement to sell had handed over actual physical possession ..... to know of this fraud, plaintiff no.2 got registered a criminal case bearing fir no.88 dated 29.4.2005 with police station, madlauda under sections 420/467/468/120-b ipc which is still pending. it was further pleaded that the plaintiffs were always ready and willing and are still ready ..... integrity of this document high court chandigarh on record, have returned the findings to the effect that the sale deed dated 7.4.2005 in favour of the appellants is an act of fraud. in fact, by raising argument, counsel for the appellants want this court to take a different view on reappreciating of ..... settled principle of law while decreeing the suit of the plaintiff-respondents as the respondents have failed to prove the sale deed dated 7.4.2005 as an act of fraud beyond resonable doubt. according to the counsel for the appellant, the main grounds taken by the courts below to declare the sale .....

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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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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 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 ..... the transfers through power of attorney in the chandigarh conversion of land use of industrial sites into commercial activity/services in industrial area, phase i and phase ii, chandigarh scheme, 2005. clause 6 of the said notified scheme contemplates that for conversion of land use of industrial site to commercial, the lessee/owner/gpa holder or tenant with the consent of ..... ) and the circular dated 02.09.2009 (annexure p-10), relying upon the order passed by the hon'ble supreme court order in state of rajasthan vs. basant nahata , air 2005 sc 3401. the circular dated 02.09.2009 (annexure p-10) issued by the finance secretary, chandigarh administration points out that cases of misuse of 'no objection certificate' have come .....

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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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Jan 17 2019 (HC)

In Re: Chief Controlling Revenue Authority Vs..

Court : Delhi

..... (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 ..... as 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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