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Jan 29 2004

Hajari Lal Sahu Vs. State of U.P. and ors.

Court : Allahabad

Decided on : Jan-29-2004

Subject : Civil

Acts : Constitution of India - Article 14; Stamp Act, 1899 - Sections 47A and 47A(2); Uttar Pradesh Stamp (Valuation of Property) Rules, 1997 - Rules 3, 4, 4(1) and 5

Reported in : 2004(1)AWC899

the U.P. Stamp Rules, 1942 and also the U.P. Stamp (Valuation of Property) Rules, 1997 framed under the Stamp Act, 1899, the Collector is empowered to frame guidelines for land valuation and supply the same to the District Registrar … not be utilised for purposes other than agricultural purposes. Proceedings under Section 47A were initiated against the petitioner by the S.D.O. Chail district Kaushambi as … IC 1858 Overruled]. -- MAHARASHTRA EMPLOYEES OF PRIVATE SCHOOLS (CONDITIONS OF SERVICE) REGULATIONS ACT, 1978 [Act No. 3/1978]. Sections 9 & 2(21): Jurisdiction of School Tribunal Whether a School run by Cantonment Board is not a recognised

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Mar 07 2005

Prasadnagar Co-operative Housing Society Ltd. Vs. State of Maharashtra ...

Court : Mumbai

Decided on : Mar-07-2005

Subject : Civil

Acts : Bombay Stamp Act, 1958 - Sections 2, 31, 32A, 32B and 32C and 70; Bombay Stamp (Determination of True Market Value and Property) Rules, 1981; Registration Act - Sections 68(2); Maharashtra Stamp (Amendment) Act, 1979; Indian Stamp Act, 1899 - Sections 47A, 47A(1) and 47(2); Tamil Nadu Stamp (Amendment) Act 1967; Tamil Nadu Stamp (Prevention of Undervaluation of Instruments) Rules, 1968 - Rule 3; Constitution of India - Articles 14, 15 and 300A

Reported in : 2005(3)ALLMR430; 2005(3)BomCR478; 2005(2)MhLj310

in present petition. Provision similar to Section 32A existed in P and H case namely Section 47A of 1899. Their Lordships have held as follows :'Provisions of Section 47A make it manifestly clear that the Registering Officer … of Articles 14, 15 and 300A of the Constitution of India as well as the provisions of Bombay Stamp Act, 1958.'2. The grievance of the petitioner is that the Society has 122 members to whom one plot each … presenting document for registration, then in that event, procedure as contemplated under Sections 31 and 32 of the Bombay Stamp Act is always followed. He

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Feb 27 2001

J.H.V. Sugar Corporation Ltd. Vs. Chief Controlling Revenue Authority, ...

Court : Allahabad

Decided on : Feb-27-2001

Subject : Criminal

Acts : Indian Stamp Act, 1899 - Sections 13, 14, 26, 31. 33, 35, 37, 38(2), 40(1), (2), (4), (5), 41, 42(1), 45(2), 47A(1), (4), 57A, 56(1), 59, 60 and 61; Constitution of India - Article 226; Code of Criminal Procedure (CrPC) , 1973 - Sections 125 to 128 and 145 to 148; Uttar Pradesh Act, 1992; Indian Registration Act, 1908

Reported in : 2001(2)AWC1170; (2001)2UPLBEC1140

was held that if a Collector has taken action under Section 40, sub-section (1) (b) of the Indian Stamp Act, 1899, and having received the deficient duty and the penalty imposed, has certified under sub-section (1) (a) that the … a reference dated 1.5.1999 (Annexure S.C.A.-1) having been made by the Sub-Registrar Nichlaul under Section 47A(1) read with Sections 33 and 47A (4) of the Act. Dissatisfied with and aggrieved by the order passed by the Collector,

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Feb 25 2008

Government of Andhra Pradesh and ors. Vs. Smt. P. Laxmi Devi

Court : Supreme Court of India

Decided on : Feb-25-2008

Subject : Constitution

Acts : Indian Stamp Act, 1899 - Sections 2(10), 3, 33(1), 33(3), 47A, 47A(1) and 47A(2); Indian Stamps (Andhra Pradesh Amendment) Act, 1971; Indian Stamps (Andhra Pradesh Amendment) Act, 1986; Indian Stamps (Andhra Pradesh Amendment) Act, 1998; Registration Act, 1908; Bombay Municipal Corporation Act - Sections 217 and 406; Income Tax Act; Hindu Women's Right to Property Act, 1937; Government of India Act, 1935; Constitution of India - Articles 14, 19(1), 37 and 246(1)

Reported in : AIR2008SC1640; 2008(3)ALD56; 2008(2)ALT100(SC); 2008(56)BLJR1550; [2008(3)JCR90(SC)]; 2008(3)SCALE45; (2008)4SCC720; 2008AIRSCW1826; 2008(3)LH(SC)2208; 2008(2)Supreme638; [2008] 3 SCR 330

judgment the High Court has declared it unconstitutional. Hence, this appeal. 3. Under Section 3 of the Indian Stamp Act, 1899 certain instruments are chargeable with the duty mentioned in the Schedule to the Act. Item 23 in the … constitutional validity of a statute, even if that requires giving a strained construction or narrowing down its scope.-- Sections 47A [As amended by A.P. Act 8 of 1998] & 33: Insufficiently stamped instrument Reference to Collector for valuation

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Oct 26 1998

Maya Foods and Vanaspati Ltd., Allahabad Vs. Chief Controlling Revenue ...

Court : Allahabad

Decided on : Oct-26-1998

Subject : Property

Acts : Indian Stamp Act, 1899 - Sections 2, 2(9), 6A, 6A(1A), 19A, 33(4), 47A and 47A(4); Indian Stamp (Amendment) Act, 1969; Registration Act, 1908 - Sections 17, 18, 30(1), 30(2), 30(3), 51, 57, 66, 66(1), 66(3), 66(4), 67, 89 and 167; Transfer of Property Act, 1882 - Sections 3; Constitution of India - Article 226; Uttar Pradesh Zamilndari Abolition and Land Reform Act - Sections 143

Reported in : 1998(4)AWC636

is dismissed. The parties will, however, bear their own costs. Property - registration - Section 47A of Indian Stamp Act, 1899, Sections 30(2), 51, 57, 66 and 67 of Registration Act, 1908 and Section 3 of Transfer of Property Act,

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Nov 21 1995

State of Punjab and Others Vs. Mohabir Singh Etc. Etc.

Court : Supreme Court of India

Decided on : Nov-21-1995

Subject : Other TaxesCivil

Acts : Stamp Act, 1899 - Sections 47A(1); Punjab Stamp Act, 1982; Registration Act, 1908

Reported in : AIR1996SC2994; JT1995(9)SC301; 1995(7)SCALE278; (1996)1SCC609; [1995]Supp5SCR520

guide lines cannot control the quasi-judicial discretion given to the Registering Authority under Section 47A(1) of the Indian Stamp Act, 1899 as amended by Punjab Stamp Act, 1982 which came into force with effect from August 04, 1982. Section … 18, 1990 held that the guide lines cannot control the quasi-judicial discretion given to the Registering Authority under Section 47A(1) of the Indian Stamp Act, 1899 as amended by Punjab Stamp Act, 1982 which came into force

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Dec 08 1997

Girjesh Kumar Srivastava and Another Vs. State of U.P. and Others

Court : Allahabad

Decided on : Dec-08-1997

Subject : PropertyCivil

Acts : Indian Stamps Act, 1899 - Sections 27(1), 33(1), (2), (3), (4) and (5), 35, 37, 38, 40, 40(1), 47, 47A, 47A(1), (3) and (4), 57, 65 and 75; Uttar Pradesh Stamps Act, 1969 - Sections 2; Constitution of India - Article 23; Indian Registration Act, 1908; Uttar Pradesh Stamps Rules, 1942 - Rules 346, 347, 349, 350, 351 and 352

Reported in : 1998(1)AWC403; (1998)1UPLBEC437

G. P. Mathur, J. I conclude. Civil - stamping of documents - Section 47A (4) of Indian Stamps Act, 1899 - stamp duty paid on registered sale deed found to be insufficient by assistant commissioner - Collector directed … section is merely punishable under Section 65 of the Act and that there was no provision in the Stamp Act which empowered the authorities to make an independent enquiry of the value of the property conveyed for determining … together with penalty under Section 40 on the copy of instrument. The sections referred to above would show that the Legislature has made a specific

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Apr 15 2009

Residents Welfare Association, Noida Vs. State of U.P. and ors.

Court : Supreme Court of India

Decided on : Apr-15-2009

Subject : Property

Acts : Uttar Pradesh Stamp Act - Sections 2(10), 47, 47(4A), 47A, 47A(1), 47A(2), 47A(3), 47A(4) and 52 - Shedule - Articles 5(1), 23 and 63; Indian Registration Act, 1908 - Sections 23 and 52; Transfer of Property Act - Sections 3, 54 and 105; Indian Stamp Act, 1899 - Sections 2(16) - Shedule - Articles 23 and 63; Mines and Minerals (Regulation and Development) Act, 1957 - Sections 3; Constitution of India - Article 226

Reported in : 2009(3)AWC2580(SC); JT2009(6)SC448; 2009(6)SCALE94; 2009(7)LC3150(SC); 2009(3)LHSC1837

the deed.16. 'Sale' has been defined under Section 54 of the Transfer of Property Act. Although the Indian Stamp Act 1899 has not included the definition of 'sale', Section 2, Sub-section (10) of the Act defines 'conveyance' as including … as to costs. Civil - Property Valuation - Deficiency of Stamp duty - Undervalued instrument of conveyance - Sections 47A of the Uttar Pradesh Stamp Act - Articles 23 and 63 of the Schedule to the Indian Stamp

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Dec 10 1997

Anil Kumar JaIn Vs. Collector/Collector Stamp, Etawah and Others

Court : Allahabad

Decided on : Dec-10-1997

Subject : Civil

Acts : Indian Stamp Act, 1899 - Sections 33, 47A and 48; Constitution of India - Article 226

Reported in : 1998(2)AWC929

respondents shall take prompt steps to effect the recovery of the outstanding amount. Civil - land revenue - Sections 33, 47A and 48 of Indian Stamp Act, 1899 - Collector competent to recover arrears of land revenue … Assistant Commissioner Stamp. Allahabad Division, at Etawah, the respondent No. 3, inproceedings under Section 47A/33 of the Indian Stamp Act. 1899 (hereinafter called the Act), as amended by the State of Uttar Pradesh and the impugned recovery certificate has

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Jan 27 1994

M/S. Indian Dyestuff Industries Limited and Another Vs. M/S. Mehta Tra ...

Court : Mumbai

Decided on : Jan-27-1994

Subject : Insurance

Acts : Stamp Act, 1899 - Sections 2(20) - Schedule 1 - Articles 47A and 47B; Marine Insurance Act, 1963 - Sections 3 and 4; Insurance Act, 1938 - Sections 2 (13A); Bombay Stamp Act, 1958 - Schedule 1 - Artilces 5 and 25; Constitution of India - Article 59

Reported in : AIR1994Bom209; 1994(4)BomCR297; 1995(2)MhLj127

Certified copy expedited.13. 'Rule made absolute. (i) Insurance - marine insurance - Articles 47A, 47B and 478 of Stamp Act, 1899, Sections 3 and 4 of Marine Insurance Act, 1963, Section 2 (13A) of Insurance Act, 1938 and Article 59

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