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Judgment Search Results Home > Cases Phrase: bombay stamp amendment act 1990 Page 5 of about 28,914 results (0.100 seconds)

Sep 06 2013 (HC)

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

Court : Mumbai

..... , succeeds and by issue of writ of mandamus, the respondents are directed to treat the ready reckoner sheerly as guidelines and as a declaration of "prima facie" market value and further clarify by necessary amendments in the rules that those rules are subject to the powers of the collector under sections 31 and 32 of the bombay stamp act, 1958. ..... of stamp nagpur has filed on affidavit in this court on 1722005 stating that the ready reckoner has been prepared pursuant to the government decision dated 2991988 for the purpose of instantly evaluating the market value by the registering authority, however, if the value so represented in the ready reckoner is not acceptable to the person presenting document for registration, then in that event, procedure as contemplated under sections 31 and 32 of the bombay stamp act is ..... this scheme shall die or be for six continuation month absent from british india, or become insolvent or be convicted of a criminal offence and punished with imprisonment or desire to be discharged from or refused or become unfit or incapable to act in the trust or powers in him or them under this scheme the surviving or continuing trustee or executor, and administrator or administrators of the last surviving trustee or if they shall be retire simultaneously the last surviving trustee shall be writing ..... in suit no.689 of 1906 the scheme was sanctioned by this court on 18.6.1990 pertaining to the election of trustees of the funds and immovable properties of the .....

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Nov 07 2022 (SC)

Municipal Corporation Of Greater Mumbai Vs. Property Owners Associatio ...

Court : Supreme Court of India

..... official year; (c) an estimate of the corporation s receipts and income for the next ensuing official year (i) arising from sales, leases and other dispositions of immovable property vesting in the corporation by reason of the enactment of the city of bombay municipal (amendment) act, 1933 or acquired by the corporation for any of the purposes of chapter xii a; and (ii) being payments of interest on and repayments in whole or part of the capital of loans granted by the corporation and secured on the aforesaid ..... or land assessable to a property tax the commissioner shall have regard to the value of any building or land as indicated in the stamp duty ready reckoner for the time being in force as prepared under the bombay stamp (determination of true market value of property) rules, 1995, framed under the provisions of the bombay stamp act, 1958, as a base value2 or where the stamp duty ready reckoner does not indicate value of any properties in any particular area wherein a building or land in ..... building or land assessable to a property tax the commissioner shall have regard to the value of any building or land as indicated in the stamp duty ready reckoner for the time being in force as prepared under the bombay stamp (determination of true market value of property) rules, 1995, framed under the provisions of the bombay stamp act, 1958, or where the stamp duty ready reckoner does not indicate value of any properties in any particular area wherein a building or land in respect of .....

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Apr 05 2024 (SC)

State Of Maharashtra Vs. National Organic Chemical Industries Ltd.

Court : Supreme Court of India

..... fact that the maximum cap of rs.25 lakhs would be applicable as a one-time measure and not on each subsequent increase in the share capital of a company is fortified directly by the maharashtra stamp (amendment) act, 2015 which amended 20 the charging section for articles of association i.e. ..... the amending notification is reproduced below in part: in exercise of the powers conferred by clause (a) of section 9 of the bombay stamp act, 1958 ..... it is an instrument which transfers the properties and would fall within the definition of section 2(1) of the bombay stamp act which includes every document by which any right or liability is transferred the above judgment nowhere states that form no.5 is an ..... in delhi, the charging provision of the indian stamp (delhi amendment) act, 2007 which was under consideration of the high court was as ..... and accordingly paid a stamp duty of rs.1,12,80,000/- as per article 10 of schedule-i of the bombay stamp act, 1958 (hereinafter stamp act ). ..... the bombay high court, after hearing the parties, concluded that form no.5 is not an instrument as defined by section 2 of the stamp act and that stamp duty can only be charged on articles of association, where the maximum duty (rs.25 lakhs), payable as per the amendment has already been paid by the ..... on 02.08.1994, the state legislature amended article 10 of schedule-i of the stamp act and the amended provision, which was applicable when the respondent passed a resolution to increase its authorised share capital .....

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Mar 26 1999 (HC)

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. .....

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Jun 18 1971 (HC)

Thacker Madhavji Meghaji Vs. Lalji Purshottam

Court : Gujarat

Reported in : AIR1972Guj37; (1971)GLR980

..... he, however, urged that pleadings in the mofussil court should be interpreted liberally and when the learned district judge allowed the plaintiff to amend the pleadings by accepting the deficit court fee stamp and by permitting him to pay court fee on the market value of the property as valued by him, whatever defect initially was there, was remedied. ..... 15; (b) any person remaining, after the determination of the lease, in possession, with or without the assent of the landlord, of the premises leased to such person or his predecessor who has derived title before the commencement of the bombay rents, hotel and lodging house rates control (amendment) ordinance, 1959, (c) any member of the tenant's family residing with him at the time of his death as may be decided in default of agreement by the court. ..... he also stated that even though the suit appeared to be brought under the bombay rent control act, the plaintiff had alleged that there was no relationship of landlord and tenant between the parties and therefore, the defendant contended that the plaintiff should pay full court fee stamp on the market value of the property regarding which possession was sought. ..... after all, when the suit was fought as if it was a suit between the landlord and tenant, it cannot be converted into a suit against a trespasser without proper amendment being made in the plaint and without giving an opportunity to the defendant to raise disputes in the written statement about it. .....

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Sep 15 1993 (HC)

Shailesh Textile Industries Vs. the Chief Controlling Revenue Authorit ...

Court : Gujarat

Reported in : AIR1994Guj153

..... as indicated in the preamble of the act, the bombay stamps act, 1958 was enacted to consolidate and amend the law relating to stamps and rates of stamp duties in respect of the documents other than those specified in entry 91 of list-i in the seventh schedule to the constitution of ..... therefore, such an instrument will not require compulsory registration and under the scheme of the bombay stamp act, lower rates of stamp duty than those prescribed for 'mortgage deed' would be attracted to such an instrument. ..... the purpose of considering the second question as to which is the proper article under which the document dated december 9, 1974 is chargeable with stamp duty under the bombay stamp act, 1958, it would be necessary to make reference to certain provisions of the transfer of property act, 1882 and the bombay stamp act, 1958. 15. ..... the term 'mortgage deed' is also defined in clause (p) of section 2 of the bombay stamp act, 1958, as follows:-- '(p): 'mortgage deed' includes every instrument whereby, for the purpose of securing money advanced, or to be advanced, by way of loan, or an existing or future debt, or the performance of an engagement, one person transfers or creates to, or in favour of another, a ..... collector of stamps came to the conclusion that though the document was titled as an agreement relating to deposit of title deed, in reality it was a mortgage deed chargeable with stamp duty under article 40 read with article 25(b) of schedule-i to the bombay stamp act, 1958. .....

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Oct 13 1999 (HC)

Birendra Nath Manna and anr. Vs. the State of West Bengal and ors.

Court : Kolkata

Reported in : (2000)2CALLT105(HC),2000(1)CHN173

..... speaking for the division bench, interpreted section 32a of the bombay stamp act which is in the following terms :--'32-a(1)--if any officer registering under the registration act, 1908, an instrument of conveyance, exchange, gift, partition, partnership or settlement or power of attorney or any person referred to in section 33, before whom such instrument is produced or comes in the performance of his functions, has reason to believe that the ..... aforementioned backdrop the provision of the west bengal amendment act and the rules may be considered.52. ..... reasons aforementioned, in my opinion, it has to be held that section 47a of the stamp act as amended by the state of west bengal is within its legislative competence.32. ..... price which such property would have fetched or would fetch if sold in open market on the date of execution of such instrument as determined in such manner and by such authority as may be prescribed by rules made under this act or the consideration stated in the instrument, whichever is higher.'57. in exercise of the said power as also the power conferred upon it under sections 27,- 47a and 75 of the ..... has further been submitted that in any event two parallel proceedings, one governed under the income-tax act, 1961 and another governed under the state amendment of the indian stamp act as a result whereof the assessee may be rendered liable to pay enhanced stamp duty in respect of a transaction which had not taken effect is impermissible. ..... reported in 1990(2) pljr .....

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Mar 14 1950 (SC)

Khimji Poonja and Company Vs. Shri Baldev Das C. Parikh

Court : Supreme Court of India

Reported in : AIR1950SC7; (1950)52BOMLR515; [1950]1SCR64

..... 12-8-0 per bale and accordingly the government of bombay by a notification made on the 19th september, 1945, in exercise of the powers conferred by the bombay options in cotton prohibition act, 1939 (act xxv of 1939) provided that the contract note should also be amended so that the clause last quoted above should read as follows :- 'in addition to the above, the deposit (not carrying interest) payable under bye-law 51-a, namely, at a rate ..... instead of that sentence, we have the rubber stamp impression reading as follows :- 'in addition to the above, the deposit (not carrying interest) payable under bye-law 51-a, namely, at a ..... , this rubber stamp provision is a reproduction of the sentence that used to be found at the end of the margin clause before bye-law 51-a was amended and the clause itself was amended by the government ..... the language of that rubber stamp provision clearly indicates that it purports to summarise and set out what is ..... therefore, the rubber stamp provision wrongly summarises and sets out the provisions of bye-law 51-a and consequently is not in accordance with ..... there is, however, a rubber stamp impression on the top of the back of the contract to the following effect :- 'in addition to the above, the deposit (not carrying interest) payable under bye-law 51-a, namely, at a ..... the rubber stamp provision clearly imposes on the respondent as the constituent the liability to deposit a higher amount as the minimum amount to be deposited and is to that extent not in .....

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Sep 28 2012 (HC)

Larsen and Toubro Ltd and Others Vs. the State of Maharashtra and Othe ...

Court : Mumbai

..... that is how the parties have understood their arrangement, then, permitting the authorities under the bombay stamp act, 1958 to style it differently or distinctly so as to impose stamp duty thereon, cannot be permitted as that is travelling beyond and exceeding their powers under the ..... that are already indicated above and finding that there is no difference between the definitions and rather the bombay stamp act, 1958 does not define the term but adopts the same meaning assigned to it as in the transfer of property act, 1882 and includes writings and instruments styled as lease, this submission is rejected. ..... secondly and more importantly, whether a document can be assessed and stamped under article 36 to schedule i of the bombay stamp act 1958 as a agreement to lease merely because it envisages execution of a lease deed at a future date and does not constitute an ..... submit that prior to the execution of the development agreement, they submitted the said development agreement under section 31 of the bombay stamp act, 1958 (hereinafter referred to as the said act) for adjudication of stamp duty in the office of respondent no.3 on 30th april 2008. ..... by amendment of the act vide maharashtra act no.16 of 2008 with effect from 5th june 2008 and subsequent to the execution of the said document, the article was amended and the duty on the instrument or agreement covered thereby is leviable in consonance with clauses (b), (c) or (d), as the case may be, of article 25 on the market value .....

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Oct 26 2015 (HC)

S. Venkataraman, Proprietor of Vijayalakshmi Films Vs. K.S. Balakrishn ...

Court : Chennai

..... or.41 r.1 of the civil procedure code, 1908 by virtue of the code of civil procedure (amendment) act, 46 of 1999 with effect from 01.07.2002 specifies that the 'memorandum of appeal' shall be accompanied by a copy of the 'judgment' and the word 'judgment' was substituted for ' ..... although the petitioner/appellant/defendant has not filed the present appeal with the certified copy of judgment and decree in o.s.no.150 of 2005 dated 26.02.2010 (obtainted either in non judicial stamp papers or the xerox copies of the same), yet the petitioner/appellant/defendant has filed the instant appeal before this court with a delay of 18 days and that too with ..... to note that order 20 rule 6-a of the code had been introduced by amending act with a view to ensure that the delay in preparation of the decree may ..... judgment' was inserted under or.41 r.1 of the civil procedure code replacing for the word 'decree' and also this court taking note of the fact that the madras high court amendment to or.41 a specifies that the memorandum of appeal shall be accompanied by 12 printed copies of judgment while satisfying the requirements of or.41 r.1 and or.41a of the civil procedure code for the purpose of ..... in view of the rules of the original side of the bombay high court for the drawing up of a decree, there is bound to be a time-lag between the judgment and the drawing up of a decree in ..... ) the view of the high courts of bombay, calcutta and allahabad as expressed in haji ..... of bombay reported inair .....

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