Judgment Search Results Home > Cases Phrase: indian stamp act 1899 chapter iv instruments not duly stamped Court: chennai Page 1 of about 28 results (0.161 seconds)

Pakkiri Vs. Saraswathi and Others

Court : Chennai

..... section 35 of the indian stamp act, 1899 makes an instrument not duly stamped inadmissible in evidence. ..... rupee by the person tendering it; (c) where a contract or agreement of any kind is effected by correspondence consisting of two or more letters and anyone of the letters bears the proper stamp, the contract or agreement shall be deemed to be duly stamped; (d) nothing herein contained shall prevent the admission of any instrument in evidence in any proceeding in a criminal court, other than a proceeding under chapter xii or chapter xxxvi of the code of criminal procedure, 1898 ( 5 of 1898); (e) nothing herein contained shall prevent the admission of any ..... or coming before him, in order to ascertain whether it is stamped with a stamp of the value and description required by the law in force in lndia when such instrument was executed or first executed: provided that- (a) nothing herein contained shall be deemed to require any magistrate or judge of a criminal court to examine or impound, if he does not think fit so to do, any instrument coming before him in the course of any proceeding other than a proceeding under chapter xii or chapter xxxvi of the code of criminal procedure, 1898 (5 of 1898 .....

Coimbatore District Real Estate Promoters' Association rep. by Its Pre ...

Court : Chennai

Reported in : (2003)2MLJ806

..... indian stamp act, 1899 is a fiscal enactment charging stamp duty on instruments of various kinds, under which dutiable instruments ..... is the competent authority for examination as to whether the instrument has been duly stamped and in case a common procedure has been laid down under the indian stamp act and the rules framed thereunder to refer the instrument for adjudication to the collector, after affording opportunity, assess the ..... stamp duty is a duty on an instrument as defined in the stamp act, and that this concept as to the character of the duty is in accordance with the british and indian legislative practice, and the scope of entry 44 in list iii of the seventh schedule to the constitution, to wit 'stamp duty other than the duties or fees collected by means of judicial stamps, but not including rates of stamp ..... has not been defined in the indian stamp act or in ..... act, which is the charging section makes this clear, that is, what attracts liability to duty is the instrument of the particular description, the charge is on the instrument, not on the consideration or amount indicated in the document which is but a measure of, or the basis for computation of the extent of liability to stamp ..... chapter iv relates to instruments not duly stamped ..... if the registering authority feels and suspects the value in the instrument is not truly set forth, then, it is his utmost duty to prevent the leakage of the legitimate revenue to the state, he cannot compel the registrants to accept the value .....

Nico Quality Products Vs. Nc Arya Snuff Cigar Company

Court : Chennai

..... 23.further the learned senior counsel of the applicant, by inviting the attention of this court to rule 72 of the trade marks rules, submitted that if in the opinion of the registrar of trade marks any instrument produced in proof of title of a person is not properly or sufficiently stamped, the registrar can impound and deal with it in the manner provided by chapter iv of the indian stamp act, 1899. ..... , the document so tendered should be duly stamped or should comply with the requirements of section 35 of the stamp act, if not stamped, as a document cannot be received in evidence even for collateral purpose unless it is duly stamped or duty and penalty are paid under section 35 of the stamp act. ..... the dictum laid down in the above said judgment it is clear that if the document is not duly stamped, it is inadmissible in evidence and even the admission of the defendant cannot be relied upon by the plaintiff to award any relief to him since section 35 of the stamp act operates as a clear bar to act upon the document which is insufficiently stamped. ..... , the learned senior counsel for the respondents submitted that the deed of assignment is not admissible in evidence because it is not duly stamped. ..... 46.rule 72 of the trade marks rules has empowered the registrar of trade marks to impound the document and deal with it in the manner known to law if it is not duly stamped and it is only for the purpose of disposing the application pending before him for registration of the deed of assignment. .....

Suresh Bafna, Proprietor, Mansi Mercantile Co. Vs. Inspector General o ...

Court : Chennai

Reported in : AIR2004Mad355

..... chapter iv relates to instrument not duly stamped ..... the object of the indian stamp act is to collect proper stamp duty on an instrument or conveyance on which such duty ..... indian stamp act, 1899 has been engrafted in the statute book to consolidate and amend the law relating to stamps ..... consideration paid to the vendor, market value as estimated by the purchaser in the deeds of conveyance, the deficit stamp duty paid under section 42 of the indian stamp act as per the endorsement on the reverse side of the page are as set out as hereunder :-sl. ..... is further submitted that in view of this parties who are proprietors of some priorietorship, institutions, firms, companies are given the option to adopt double the value and pay the stamp duty without reference under section 47-a of the indian stamp act, 1899. ..... it is contended that the stamp duty payable for the lands in terms of the indian stamp act is only 12% and registration fee being 1% irrespective or the legal status of ..... the object of the indian stamp act, as has been held by the supreme court in ramesh chand bansal ..... the enactment of the indian stamp act is a true fiscal statute in nature and, therefore, a strict construction is required to be effected and elaborate ..... by the first respondent in the counter affidavit cannot be a law and by such a direction or circular no tax shall be levied or collected in excess of 12% advalorem in respect of conveyance as seen from schedule i entry 23 read with section 3 of the indian stamp act. .....

Dharmaraja Vellalar Vs. Ramachandra Vellalar and ors.

Court : Chennai

Reported in : (1993)1MLJ426

..... in the above judgment, the full bench of this court observed as follows:a final decree for partition passed by a civil court is undoubtedly an instrument of partition as defined in clause (15) of section 2 of the indian stamp act (ii of 1899). ..... section 2(15) of the indian stamps act reads as follows:(15) instrument of partition: 'instrument of partition, means any instrument whereby co-owners of any property divide or agree to divide such property in serveralty and includes also a final order for effecting a partition passed by any revenue authority or any civil court and an award by an arbitrator directing a partition.article 45 in schedule i of the indian stamps act deals with the duty payable for partition deed and instrument of partition includes final decree in a partition suit passed by a civil court as found under ..... the judge knew even when he drew up the document that it was not duly stamped.the full bench further held that on the failure of parties to furnish requisite stamps, learned subordinate judge in that case had no power to draw up the decree for partition. ..... the court cannot itself draw up an invalid document and then take action consequent on its invalidity.there is no provision in the stamp act which enables a court to adopt the procedure indicated in rule 12(3) of chapter 3 of part ii of the civil rules of practice. ..... chapter vii of the civil rules of practice deals with issuance of certified copies. .....

Navinraj Vs. 1.Gnanasekar ..

Court : Chennai

..... chapter iv of the indian stamp act contains provisions regarding ?.instruments not duly stamped ..... impermissible in view of section 35 of the indian stamp act and sections 17 and 49 of the indian registration act. ..... account, the court cannot refuse to receive the stamp duty, on a document which is liable to be stamped according to the provisions of the indian stamp act. ..... district munsif shall forward the impounded unregistered sale deed dated 31.01.2001 to the concerned collector (stamps) for adjudication as envisaged under section 38(2) of the indian stamp act. ..... emanates from certain important provisions of the indian stamps act viz. ..... what emerges from the above position of law is that if a document with respect to which stamp duty is not paid or insufficiently stamped and it is unregistered as per section 17 of the indian registration act, then when such document is produced before the court, the court has to impound it, calculate the stamp duty and collect the same together with penalty, if any. ..... even then by paying the stamp duty, in view of the bar in section 49 of the indian registration act a compulsory registerable document when not registered cannot be looked into for any purpose but after paying the stamp duty it can be looked into only for ..... learned counsel for the revision petitioner submitted that the trial court has thoroughly misunderstood the ambit, purport and scope of section 35 of the indian stamp act, 1899 and sections 17 and 49 of the registration act, 1908. .....

S. Thirumalai Vs. S. Govindarajan (Died) and Others

Court : Chennai Madurai

..... section 61 of the indian stamp act, after taking into consideration, the order of the court of first instance admitting any instrument in evidence as duly stamped or as not requiring a stamp, or upon payment of duty and penalty under section 35, enables the appellate court or a court to which reference are made to declare that such instrument should not have been admitted in evidence without the payment of duty ..... examined on first principles by analysing the provisions under chapter iv of indian stamp act. ..... it; (c) where a contract or agreement of any kind is effected by correspondence consisting of two or more letters and any one of the letters bears the proper stamp, the contract or agreement shall be deemed to be duly stamped; (d) nothing herein contained shall prevent the admission of any instrument in evidence in any proceeding in a criminal court, other than a proceeding under chapter xii or chapter xxxvi of the code of criminal procedure, 1898; (e) nothing herein contained shall prevent the admission of any ..... any court in the exercise of its civil or revenue jurisdiction of 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 stamped or as not requiring a stamp, or upon payment of duty and a penalty under section 35, the court to which appeals lie from, or references are made by, such first-mentioned court may, of its own motion or on the application of .....

Jt. Sub Registrar-i Vs. Prasanth Chandran

Court : Chennai

Reported in : AIR2005Mad354; 2005(4)CTC417; (2005)3MLJ628

..... reading of sections 31, 33(2) and 40(1)(b) along with the above referred to notifications stated to have been passed under section 2(9) of the indian stamp act, and the indian registration act, makes it clear that whomever has been notified as 'collector' could impound a document when it comes before him and when it appears to him that such instrument is not duly stamped. ..... counsel appearing for the respondent would contend that if at all the appellant wanted to impound the document as joint registrar, the appellant should have forwarded the instrument to the collector after the impounding as per section 38(2) of the indian stamp act, who alone could have exercised his powers under section 40 of the act to pass appropriate orders as to whether or not any further deficit stamp duty was payable. ..... authority under sub-section (2) of section 56, there can also be circumstances when it may come to the notice of the chief controlling revenue authority as regards orders passed by the collector in exercise of its powers under chapter iv and v of the act which by virtue of section 56(1) would always be subject to the control of the chief controlling revenue authority. ..... under section 56(1), the powers exercisable by a collector under chapter iv and v as well as clause (a) to the first proviso to ..... section 56 of the act prescribes that the powers exercisable by a collector under chapter iv and v would be subject to the control of the chief controlling ..... 38 and 40 fall under chapter iv of the act. .....

Padmaja Ashok Vs. Dr.E.Rajyasree and ors.

Court : Chennai

..... learned counsel appearing for the petitioner has stated that, assuming the said plea is tenable, the petitioner has no objection to make good the required stamp duty and penalty.under section 3(c) of the indian stamp act, 1899, stamp duty is payable on every instrument (other than a bill of exchange or promissory note) mentioned in the schedule, which, not having been previously executed by any person, is executed out of india on or after that day, relates to any property or to any matter or thing done ..... instruments not duly stamped inadmissible ..... of the hearing, this court raised the point as to whether the general power of attorney-ex.a4 dated 23.10.93 was duly stamped as per section 18 of the indian stamp act. ..... safely be understood and inferred that subsequent to 6.5.1997 alone the said power of attorney was brought into india and within three months, as per section 18 of the stamp act, the document should have been produced before the collector and got it duly stamped, but that was not done so ..... any court in the exercise of it civil or revenue jurisdiction or any criminal court in any proceeding under chapter xii or chapter xxxvi of the code of criminal procedure, 1898 (act 5 of 1898), makes any order admitting any instrument in evidence as duly stamped or as not requiring a stamp, or upon payment of duty and a penalty under section 35, the court to which appeals lie from, or references are made by, such first-mentioned court may, of its own motion or on the application of the .....

N.C. Rangesh and ors. Vs. Inspector General of Registration, Registrat ...

Court : Chennai

Reported in : (1991)233MLJ1

..... in that schedule which, not having been previously executed by any person, is executed in india on or after the first day of july, 1899.section 2(10) of the indian stamp act, 1899, defines 'conveyance' as follows:conveyance - 'conveyance' includes a conveyance on sale and every instrument by which property, whether movable or immovable, is transferred inter vivos and which is not otherwise specifically provided for by schedule-i.item 23 schedule i of the indian stamp act 1890 defines 'conveyance' as follows:_____________________________________________________________________description of proper stamp dutinstrument_____________________________________________________________________conveyance as defined by section 2(10), not being a transfer charged or ..... applicable to the property that it came to the notice of the appropriate authority that a single property is subdivided and sold to various individuals to avoid going before the appropriate authority that it will not take the transfer out of the purview of chapter xx-c and that if the petitioners could file the necessary forms before the appropriate authority and if the appropriate authority is satisfied, it would issue a 'no objection certificate' under section 269-ul of the ..... 23 is entered into between two parties in respect of a share in the land, its registration cannot be refused on the ground that an agreement which would come under article 5(1) exists as between them and that it had not been duly stamped or registered. .....