Title : Prosecution for Offence Against Stamp-law
State : Central
Year : 1899
the taking of proceedings or the payment of a penalty under this chapter in respect of any instrument shall not bar the prosecution of any person who appears to have committed an offence against the stamp-law in respect of such instrument: provided that .....
View Complete Act List Judgments citing this sectionTitle : Power to Revenue-authority to Refund Penalty or Excess Duty in Certain Cases
State : Central
Year : 1899
(1) where any penalty is paid under section 35 or section 40, the chief controlling revenue-authority may, upon application in writing made within one year from the date of the payment, refund such penalty wholly or in part. (2) where, in the opinion of .....
View Complete Act List Judgments citing this sectionTitle : Non-liability for Loss of Instruments Sent Under Section 38
State : Central
Year : 1899
(1) if any instrument sent to the collector under section 38, sub-section (2), is lost, destroyed or damaged during transmission, the person sending the same shall not be liable for such loss, destruction or damage. (2) when any instrument is about to be .....
View Complete Act List Judgments citing this sectionTitle : Recovery of Duties and Penalties
State : Central
Year : 1899
all duties, penalties and other sums required to be paid under this chapter may be recovered by the collector by distress and sale of the movable property of the person from whom the same are due, or by any other process for the time being in force for .....
View Complete Act List Judgments citing this sectionTitle : Allowance on Renewal of Certain Debentures
State : Central
Year : 1899
when any duly stamped debenture is renewed by the issue of a new debenture in the same terms, the collector shall, upon application made within one month, repay to the person issuing such debenture, the value of the stamp on the original or on the new .....
View Complete Act List Judgments citing this sectionTitle : Statement of Case by Chief Controlling Revenue-authority to High Court
State : Central
Year : 1899
(1) the chief controlling revenue-authority may state any casereferred to it under section 56, sub-section (2), or otherwise coming to itsnotice, and refer such case, with its own opinion thereon,-- 1 [(a)if it arises in a state to the high court for that .....
View Complete Act List Judgments citing this sectionTitle : Power of High Court to Call for Further Particulars as to Case Stated
State : Central
Year : 1899
if the high court1*** is not satisfied that the statements contained in the case are sufficient to enable it to determine the questions raised thereby, the court may refer the case back to the revenue-authority by which it was stated, to make such .....
View Complete Act List Judgments citing this sectionTitle : Procedure in Disposing of Case Stated
State : Central
Year : 1899
(1) the high court,1*** upon the hearing of any such case, shall decide the questions raised thereby, and shall deliver its judgment thereon containing the grounds on which such decision is founded. (2) the court shall send to the revenue-authority by .....
View Complete Act List Judgments citing this sectionTitle : Statement of Case by Other Courts to High Court
State : Central
Year : 1899
(1) if anycourt, other than a court mentioned in section 57, feels doubt as to the amountof duty to be paid in respect of any instrument under proviso (a) to section 35,the judge may draw up a statement of the case and refer it, with his own .....
View Complete Act List Judgments citing this sectionTitle : Revision of Certain Decisions of Courts Regarding the Sufficiency of Stamps
State : Central
Year : 1899
(1) when any court in the exercise of its civil or revenue jurisdiction or any criminal court in any proceeding under chapter xii or chapter xxxvi of the code of criminal procedure, 1898, makes any order admitting any instrument in evidence as duly .....
View Complete Act List Judgments citing this section