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K.R. Palanisamy and ors. Vs. Union of India (Uoi) and ors.

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24), 10, 44BBB, 44AC, 44AD, 45, 48, 50(2), 50C, 50C(2), 50C(3), 52(2), 53, 54, 54B, 54E, 54EA, 54EB, 54F, 54G, 54H and 206C; Finance Act, 2002; Stamp Act, 1899 - Sections 47A, 47A(1), 47A(5), 47A(10) and 75; Wealth Tax Act, 1957 - Sections 2, 16A(1), 16A(2), 16A(3), 16A(4), 16A(5), 16A(6), 23A, 23A(1), 23A(6), 23A(7), 24(5), 34AA, 35 and 37; Registration Act, 1908; Stamp (Tamil Nadu Amendment) Act, 1967; Rajasthan Sales-tax Act - Sections 4A; Constitution of India - Articles 14, 246 and 265; Tamil Nadu Stamp (Prevention of Undervaluation of Instruments) Rules, 1968 - Rules 4 and 5

Reported in : (2008)219CTR(Mad)323; [2008]306ITR61(Mad); [2009]180TAXMAN253(Mad)

of conveyance etc., undervalued how to be dealt with.: (1) If the registering officer appointed under the Indian Registration Act, 1908 (Central Act XVI of 1908) while registering any instrument of conveyance, exchange, gift, release of benami right or … (4), (5) and (6) of Section 16A, Clause (i) of Sub-section (1) and Sub-sections (6) and (7) of Section 23A, Sub-section (5) of Section 24, Section 34AA, Section 35 and Section 37 of the WT Act, 1957 (27

Tardeo Properties Private Ltd. and Others Vs. State of Maharashtra and ...

Court : Mumbai

Subject : Service Tax

is the Sub-Registrar of Assurances an office established by the 1st Respondent State under the provisions of the Registration Act, 1908. The 2nd Respondent is exercising powers and discharging the obligations and functions under the Registration Act including registration … made, or, where it is appealable, within four months from the day on which it becomes final. By Section 23A, re-registration of certain documents is permissible. By Section 24 the documents executed by several persons at different times

Yanala Malleshwari and ors. Vs. Ananthula Sayamma and ors.

Court : Andhra Pradesh

Subject : Property

Acts : Indian Registration Act, 1908 - Sections 17 to 22, 17(1), 17(2), 23A, 32, 32A, 34, 35, 49, 58, 59, 60, 60(2), 61, 61(2), 69, 71, 72 and 77; Transfer of Property Act, 1882 - Sections 4, 5 to 34, 38 to 53A, 54 to 57, 59, 107, 123 and 126; Specific Relief Act, 1963 - Sections 13, 15, 17, 21, 31, 31(2), 33, 34 and 49; Indian Contract Act, 1872 - Sections 13, 14, 15, 16, 17, 18, 19, 20, 23, 25, 29 and 65; Evidence Act - Sections 73; Indian Stamp Act, 1899 - Sections 35; Specific Relief Act, 1877 - Sections 18, 34, 39 and 41; Indian Registration Act, 1866; Indian Registration Act, 1871; Indian Registration Act, 1877; Registration and Other Related Laws (Amendment) Act, 2001; West Bengal Land Reforms Act, 1955 - Sections 4B; Andhra Pradesh Stamp (Amendment) Act, 1922; General Clau

Reported in : 2006(6)ALT523; 2007(1)CTC97; AIR2007AP57; 2007(2)AIRKarR382(FB)

V.V.S. Rao, J.PART - IINTRODUCTION:1. Almost a century old Registration Act, 1908, which came into force on 01.01.1909, after about fifteen amendments, has now thrown up sea-saw situation played by … being a procedural defect, the omission would not invalidate registration. Here, a reference may also be made to Section 23A of the Registration Act, which deals with Re-registration of the document. The same reads as under.23-A. Re-registration of

K.N. Kumar Vs. District Registrar of Assurances and ors.

Court : Andhra Pradesh

Subject : Property

Acts : Registration Act, 1908 - Sections 23A, 31 and 32; Specific Relief Act

Reported in : AIR2008AP93; 2007(6)ALD491

challenges the action of the 1st respondent in not entertaining a petition filed under Section 23-A of the Registration Act, 1908 (for short 'the Act'). The facts, that led to the filing of the writ petition; are as under:2.

Ajit Singh Vs. Vinod Kumar and ors

Court : Delhi

Subject : Education

CPC was dismissed. While doing so the learned Single Judge considered the provisions of Section 17(1A) of the Registration Act, 1908 as also Section 49 thereof. This was the first point urged by the learned counsel for the appellant. … was with regard to the provisions of Section 33 and 35 of the Indian Stamp Act and article 23A of Schedule-1A as applicable to Delhi and as amended by the Indian Stamp (Delhi Amendment) Act, 2001.3. Insofar

Amritpal Singh Vs. Chandigarh Administration and Others

Court : Punjab and Haryana

Subject : Land Acquisition

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

Vinod Kumar and anr. Vs. Ajit Singh

Court : Delhi

Subject : Land Acquisition

the suit for specific performance and injunction is filed, being not registered under Section 17 (1A) of the Registration Act, 1908 and also not being duly stamped as per Article 23A of Schedule 1A of The Indian Stamp (Delhi

G.D. Subramaniam Vs. the Sub Registrar,

Court : Chennai

Subject : Property

Acts : Indian Contract Act - Sections 62; Transfer of Property Act - Sections 126; Indian Registration Act - Sections 4, 17, 18, 22A, 32A, 34 and 34(3); Andhra Pradesh Stamp (Amendment) Act, 1922; Registration Rules - Rule 55; Andhra Pradesh Registration Rules - Rule 26; Constitution of India - Articles 14, 226 and 245

Reported in : (2009)2MLJ644; 2009CIJ243Madras

Principal Secretary W.P. No. 3744/2007 by contending that the same is ultra vires of the provisions of the Registration Act, 1908 and is contrary to the judgment of the Full Bench in Yanala Malleshwari and Ors. v. Ananthula Sayamma … comes before the registering officer and desires to cancel the earlier document. As already pointed out supra, under Section 23A of the Registration Act, the registering officer can re-register a document totally ignoring the earlier registration. Further more,

Bhatia Apartments (Pvt.) Ltd. Vs. Union of India and ors.

Court : Delhi

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 2(47), 269(1), 269(2), 269A , 269AB, 269AB(1), 269C, 269D, 269UA, 269UC, 269UD and 269UD(1); Finance Act, 1986; Income-tax Rules, 1962 - Rule 48L and 48L(2); Code of Civil Procedure (CPC), 1908 - Order I, Rule 10; Transfer of Property Act, 1882 - Sections 53A; Registration Act, 1908

Reported in : [2001]252ITR244(Delhi)

or lease of such building or part of a building which is required to be registered under the Registration Act, 1908 (16 of 1908)), shall be reduced to writing in the form of a statement by each of the … [1986]162ITR1(MP) . This Chapter deals with 'Purchase by Central Government of immovable properties in certain cases of transfer'. Section 269U which is the first section of this Chapter clearly lays down that the provisions of this Chapter

Smt. S. Jalaja Vs. Union Of India

Court : Karnataka

Subject : Land Acquisition

locality or elsewhere in accordance with the other provisions of this Act. (3) Notwithstanding anything contained in the Registration Act, 1908(Central Act 16 of 1908), no agreement made under sub-Section (1) shall be liable to registration under that … for decision of the controversy involved in these appeals are, Amendment of Section 2, insertion of Sections 10A, 23A, 30A and 31A. The aforesaid provisions are extracted below for the facility of reference:10. A. Power of State