Judgment Search Results Home > Cases Phrase: bombay stamp amendment act 1990 Page 1 of about 28,914 results (0.208 seconds)

Raymond Ltd. and anr. Vs. State of Chhattisgarh and ors.

Court : Supreme Court of India

Reported in : AIR2007SC2854; 2007(3)AWC2181(SC); 2007(2)CTC456; JT2007(3)SC582; (2007)4MLJ198(SC); 2007(3)SCALE341; (2007)3SCC79; 2007AIRSCW5177; 2007LawHerald(SC)1797.

..... an endorsement has been made under this section, shall be deemed to be duly stamped or not chargeable with duty as the case may be; and, if chargeable with duty, shall be receivable in evidence or otherwise, and may be acted upon and registered as if it had been originally duly stampedsection 56 of the act, as amended by the indian stamp (madhya pradesh amendment) act, 1990, reads as under:56. ..... the record of any case disposed of by the collector and may pass such order in reference thereto as it thinks fit.it is not in dispute that sub-section (4) of section 56 was inserted by the indian stamp (madhya pradesh amendment) act, 1990 in the year ..... desai on section 53 a of the act, as amended by the bombay stamp act, is again of no assistance inasmuch as an object can be achieved by different ..... 53a of the bombay stamp act makes section 32 ..... interpretation and application of sections 31, 32 and 56 of the indian stamp act, 1899 (for short 'the act'), as amended by the state of madhya pradesh, and are applicable in the state of chhattsigarh is in question in this appeal which arises out of a judgment and order dated 10.09.2003 passed by a learned single judge of the ..... the legislature was to confer a power of revision against a decision of a collector despite an endorsement made in this behalf in terms of section 32 of the act, the same could have been made subject to section 56 as was done by the state of maharashtra while amending bombay stamp act by inserting section 53a therein. .....

Prabha Laxman Ghate Vs. Sub-registrar and Collector of Stamps and anr.

Court : Mumbai

Reported in : AIR2004Bom267; 2004(4)BomCR148; 2004(2)MhLj665

..... the case of the petitioner is that she took legal advice and insofar as the two flats which were retained for her are concerned, there was no question of payment of any stamp duty as the provisions of the bombay stamps act, 1958, as amended by the maharashtra tax laws (levy, second amendment and validation) act, 1996 were not applicable. ..... the amending act though published in the official gazette on 16th january 1997, insofar as article 5(g-a) came into force with effect from 7th february 1990. ..... having heard the learned counsel for both the parties, the real question is whether the petitioner is liable to pay tax on the agreement either under article 5(g-a) as amended or by treating the document as a conveyance.dealing with article 5(g-a), it is clear that the said article applies only in respect of those agreements which have come into effect from 7th february 1990. ..... by the said amendment in article 5, after clause (g), clause (g-a) was introduced which was deemed to have been inserted with effect from the 7th february 1990. ..... on behalf of the petitioner, it is submitted, that the amendment having come into force with effect from 7th february 1990 and the agreement entered into by the petitioner and the developer is of 10th april 1989, the amendment would not apply and consequently the petitioner was not called upon to pay stamp duty as demanded by respondent no. .....

Boi Finance Limited Vs. Padma Alloy Casting Private Ltd. and Others

Court : Mumbai

Reported in : AIR1999Bom340; 1999(3)ALLMR376; 1999(4)BomCR218; (1999)2BOMLR744

..... counsel for the plaintiffs has drawn my attention to the provisions of the bombay stamps act read with provisions of the indian stamps act. ..... article 37 of the bombay stamp act makes the stamp fee payable on the letter of guarantee same as on agreement in writing under article 5. ..... 2 and 3 is that document has not been properly stamped in terms of the provisions of the bombay stamps act, 1958. ..... what would be applicable would be article 37 of the bombay stamp act. ..... the court rejected the said contention on the ground that it had wider discretion after the original rule had been amended and at any rate summons for judgment has been taken out even before matter could be notified or placed on board for dismissal. ..... 1 issued stamped receipt dated 17-5-1990. ..... ; deed of guarantee dated 16th may 1990; duplicate copy of letter dated 20th march 1993 along with a.d. ..... 1 by resolution dated 8th may 1990 resolved to accept intercorporate deposit from the plaintiff-bank for a period of 181 days as per terms and conditions decided by the plaintiffs. ..... 2 vide cheque dated 17-5-1990 and it provides for interest at 18% p.a. ..... 50,00,000/-; interest on the said amount from 16th august 1990 to 21st june 1993 as rs. ..... by another document dated 16-5-1990, styled as undertaking, defendant no. ..... 2684 of 1990 who had taken a contrary view. ..... 2 and 3 on 16-5-1990 by an agreement of guarantee stood as guarantors. ..... this document was signed purportedly on 16th may 1990. ..... the guarantee was executed on 16th may 1990. .....

Ashok Bansilal Mutha and Another Vs. State of Maharashtra and Others

Court : Mumbai Aurangabad

..... learned counsel for petitioners states that amendment like section 32a and the bombay stamp (determination of true market value of property) rules, 1995, have come into force subsequently. ..... he submits that even after those amendments, there are certain grounds to challenge the annual statements issued under rule 4 thereof. ..... he reserves right of petitioner to challenge those amendments, if occasion therefor arises in future. 4. ..... the contention is, registration of an otherwise valid document tendered by the petitioners was being denied on the strength of a ready reckoner issued when there was no legal provision in bombay stamp act, 1958. 3. ..... he submits that issue of valuation of 1990 document is likely to be opened, the moment writ petition is disposed of. .....

Shailesh Jadavji Varia Vs. Sub-registrar and ors.

Court : Gujarat

Reported in : (1996)3GLR783

..... endorsement has been made under section 32 or the instrument in respect of which the proper duty has been determined by him under sub-section (3) or an instrument executed before the date of the commencement of the bombay stamp (gujarat amendment) act, 1982) call for and examine the instrument for the purpose of satisfying himself as to the correctness of the consideration or of the market value of the property which is the subject-matter of such instrument and ..... april 20, 1995, the following question was referred to a larger bench:(3) whether the limitation of six years provided under section 32a(4) of the bombay stamp (gujarat amendment) act, 1994 will have effect on the limitation with respect to cases in which notices have been issued or action has been taken prior to the ..... contentions raised by the learned counsel for the petitioners and before answering the questions referred to us, it would be appropriate to refer to the relevant provisions of the bombay stamp act, 1958 (hereinafter ferred to as 'the act') as amended from time to time and the provisions of the bombay stamp (determination of the market value of the property) rules, 1984 (hereinafter referred to as 'the rules).9. ..... by the bombay stamp (determination of the market value of the property) amendment rules, 1990, rule ..... . sitadal pharmaceutical : [1990]184itr467(sc) , the subject-matter of challenge was rule 12 of the medicinal toilet preparation (excise duty) rules, 1956 which did not provide any period of limitation .....

Tex India and ors. Vs. Punjab and Sind Bank, Body Corporate Constitute ...

Court : Mumbai

Reported in : AIR2003Bom444; 2003(4)ALLMR99; 2004(2)BomCR250

..... period of six months from the date of purchase of such stamps is completed, or delivered for claiming the allowance under the relevant provisions of this ..... anything contained in sections 47, 50 and 51 and 52,-- (a) any stamps which have been purchased but have not been used or in respect of which no allowance has been claimed on or before the day immediately preceding the date of commencement of the bombay stamp (amendment) act, 1989 (hereinafter referred to as the commencement date') , and the period of six months from the date of purchase of such stamps has not elapsed before the commencement date, may be used before a ..... with regard to pro-note, it was held that adhesive stamp was permissible in the light of rules 5, 13 and 18 of the rules framed under the bombay stamp act, 1958 (the act, for short) and, hence, it could be admitted ..... petitioners drew our attention to the relevant provisions of the act, particularly sections 49 and 52b, read with a circular, dated february 7, 1990. ..... submitted that the reliance which was placed on circular dated february 7, 1990 would not help the bank, since they related to allowance and refund of stamp duty. .....

The State of Maharashtra and ors. Vs. Mahavir Lalchand Rathod and anr.

Court : Mumbai

Reported in : 1992(2)BomCR1; (1992)94BOMLR110

..... the assistant director of town planning, stamp and valuation in exercise of his powers issued a communication on 9-3-1990 in the prescribed form-i under rule 3(1) of the bombay stamp act (determination of true market value of property) rules, 1981, to the petitioners informing them that he has received a reference from the collector under sub-section (1) of section 32-a of the bombay stamp act, 1958-hereinafter referred to as 'the act', for determination of the true market value of the property which is the subject matter of the instrument of ..... prior to the amendment act no. ..... is clear that by amendment act no. ..... further maharashtra amendment act no. ..... as far as the power of the state government is concerned, the legislature has amended the act and inserted section 32-a and further provided that it shall be deemed to have been substituted from 4th of ..... of 1985 and 9 of 1988 which amended sections 69 and 70 of the act still these rules suffer from the same ..... 1989 which came into force with effect from 1-4-1989, the authority was required to make a reference to the city court but by the amended provision only internal appeal is provided under the act and the petitioner is deprived of the reference under the act. ..... the amended provisions of the act do not ..... urged that such concluded transaction which in effect amounts to transfer of right, title and interest in the flat must be deemed to be a conveyance under the amended provisions of article 25 of schedule i explanation 1 of the act. 16. .....

Gorva Vibhag Co-operative Housing Societies Association and anr. Vs. S ...

Court : Gujarat

Reported in : (1992)1GLR654

..... upon which an endorsement has been made under section 32 or the instrument in respect of which the proper duty has been determined by him under sub-section (3) or an instrument executed before the date of the commencement of the bombay stamp (gujarat amendment) act, 1982 call for and examine the instrument for the purpose of satisfying himself as to the correctness of the consideration or of the market value of the property which is the subject-matter of such instrument and the ..... . for appreciating the remaining contentions that amendment in the bombay stamp act which provides for levy of stamp duty on the market value of the property which is conveyed and the method prescribed for its determination is illegal, arbitrary and irrational, it is necessary to refer to sections 2(na), 32a, 32b and article 20(a), (b) of the first schedule of the bombay stamp act and rules 3, 4, 5, 6 and 8 of the bombay stamp (determination of market value of property) rules, 1984 ..... the court further held as under:it is difficult to escape the conclusion that the levy of stamp duty by means of the stamp amendment acts in the state of uttar pradesh was not covered by any of the entries in list 1 and therefore it could not be said that the state was incompetent to levy the duty and prescribe the rate under entry 44 of ..... . apart from the aforesaid rule 8, at the time of hearing the learned advocate general has produced on record government resolutions dated 19th may, 1990 and 30th september, 1991 .....

Raymond Ltd. and anr. Vs. State of Chhattisgarh

Court : Chhattisgarh

Reported in : AIR2004Chh12; 2004(1)MPHT33(CG)

..... legislative intention was to prove revision of a certificate granted under section 32 of the stamp act then the amendment act of section 56 ought to have specifically given the powers to do so, as has been specifically provided in section 53a of the bombay stamp act, 1958. ..... amendment) act, 1990 ..... amendment act with the provisions of the maharashtra stamp act in which section 53a, a clear provision has been made for filing a revision against the decision of the collector but such provision has not been made under section 56(4) as amended by the state ..... 56 lays down that the powers exercised by the collector under chapters iv and v and clause (a) of the first proviso of section 26 shall be subject to the control of the chief revenue authority and in case if the collector acting under sections 31, 40 and 41 of the stamp act feels doubt as to the amount of duty for which the endorsement is chargeable he may prepare the statement of the case and refer it to the chief controlling revenue authority for its opinion.14. ..... faced by the aggrieved persons as well as by the state, the state of madhya pradesh introduced the amendment bill in the year 1990 and clause 3 of the objects and reasons says as there is no provision under sections 31, 40 and 41 of the indian stamp act, 1889 for giving reasonable opportunity of hearing to the parties and the order passed by the district collector stamps is determinative and there is no provision for filing any appeal or revision against the said order by .....

Subhash K. Thakkar Vs. Sqn. Ldr. Rushad Dinshaw and ors.

Court : Mumbai

Reported in : 2005(6)BomCR90; 2005(4)MhLj353

..... 387/1277 of 1984 and while the said suit was pending she transferred the suit flat by way of a gift deed signed by her son as constituted attorney on 14/6/1990 and the application under section 13a(1) of the bombay rent act came to be filed by the new landlords on 17/2/1993, on the basis of the certificate issued in favour of one of them, by the air force officer ..... 1 to 3 submitted an application to the superintendent of stamps offering to pay deficit stamp duty and on 21/10/1994 they submitted an application for amendment of the plaint which was allowed by the competent authority on ..... the term 'landlord' has been defined under section 5(3) of the bombay rent act and the said definition reads thus:-'(3) 'landlord' means any person who is for the time being receiving, or entitled to receive rent in respect of any premises whether on his own account or on account, or on behalf, ..... of this certificate, respondents submitted an application under section 13a(1) of the bombay rent act before the competent authority under the said act, on or about 17/2/1993, which came to be registered as case no ..... (b) whether the application under section 13a(1) of the bombay rent act was maintainable on the basis of the certificate issued by the air force officer in favour of one of the joint owners only, more so when the suit flat remained as a common property of all the ..... of 2004 the petition memo has been amended, as a result of which the petitioner ..... the deficit stamp duty was claimed to have been paid .....