Judgment Search Results Home > Cases Phrase: indian stamp act 1899 chapter iv instruments not duly stamped Court: kolkata Page 1 of about 15 results (0.145 seconds)

Nuddea Tea Co. Ltd. Vs. Asok Kumar Saha and ors.

Court : Kolkata

Reported in : [1988]64CompCas775(Cal)

..... . mukherjee for the reason that under section 35 of the indian stamp act, 1899, the instrument not duly stamped cannot be admitted in evidence and to make such instrument admissible in evidence, the instrument is required to be impounded in accordance with the provisions contained in chapter iv of the indian stamp act, 1899 ..... . mukherjee, learned counsel for the respondent that even if any instrument is not found to be duly stamped under the provisions of the indian stamp act, 1899, such instrument, not duly stamped, may be impounded and the person executing the stamp may put in the requisite stamps or duty upon the payment of penalty as provided in the indian stamp act, 1899 ..... . the question in this appeal, as we have already noted, is whether the company is bound in law to accept any instrument not duly stamped within the meaning of section 108 of the companies act or section 12 of the indian stamp act, 1899, and to make registration of transfer and rectify the share register.33 ..... . if such requirements are not complied with, then the instrument, although bearing an adhesive stamp but not cancelled in the manner as contemplated in the indian stamp act, 1899, cannot be said to be an instrument 'duly stamped '.27 .....

Sri Sujit Mukherjee. Vs. Smt. Bela Mukherjee and ors.

Court : Kolkata Appellate

..... chapter iv of the indian stamp act contains provisions regarding instruments not duly stamped. ..... instruments not duly stamped inadmissible in evidence, etc.no instrument chargeable with duty shall be admitted in evidence for any purpose by any person having by law or consent of parties authority to receive evidence, or shall be acted upon, registered or authenticated by any such person or by any public officer, unless such instrument is duly stamped: provided that (a) any such instrument shall be admitted in evidence on payment of the duty with which the same is chargeable or, in the case of an instrument insufficiently stamped, of the amount required to make up such duty, together with a penalty of five ..... (1) when the collector impounds any instrument under section 33, or receives any instrument sent to him under section 38, sub-section (2), not being an instrument chargeable with a duty not exceeding ten naye paise only or a bill of exchange or promissory note, he shall adopt the following procedure: (a) if he is of opinion that such instrument is duly stamped, or is not chargeable with duty, he shall certify by endorsement thereon that it is duly stamped, or that it is not so chargeable, as the case may be; (b) if he is of opinion that such instrument is chargeable with duty and is not duly stamped, he shall require the payment of the .....

Eastern Manganese and Minerals (Private) Ltd. Vs. the State of West Be ...

Court : Kolkata

Reported in : AIR1960Cal340

..... under sub-section (2), when, according to the opinion of the collector, the instrument is not chargeable with duty, he shall certify to that effect.under sub-section (3),'any instrument upon which 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 stamped. ..... before referring to this decision it will be useful to refer to a few sections of the indian stamp act to see when and in what circumstances a reference under section 57(1) of the act can be demanded by an aggrieved party. ..... ' sections 56 and 57 appear in chapter 6 of the act.under section 56(1):'the powers exercisable by a collector under chapter iv and chapter v shall in all cases, be subject to the control of the chief controlling revenue- ..... according to his lordship, the general power of control given to the chief controlling revenue authority was contained in sub-section (1) of section 56 under which the power exercisable by a collector under chapters iv and v were to be subject to the control of the chief controlling revenue authority. ..... chapter iii which contains sections 31 and 32 is not mentioned in section 56 and therefore the learned government pleader contended that section 56(1) does not embrace a case falling within section 31 or section ..... 31 and 32 of the act are contained in chapter 3. .....

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

Court : Kolkata

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

..... of the said power as also the power conferred upon it under sections 27,- 47a and 75 of the indian stamp act, the state made the rules known as west bengal stamp (prevention of under-valuatlon of instruments) rules, 1994 (hereinafter referred to as the 'said rules').58. ..... indian stamp act, 1899 was enacted with a view to consolidated and amend the law relating to stamps ..... 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. ..... in this appeal the vires of section 47a of indian stamp act, 1899 as amended by the state of west bengal is in ..... it was further submitted that upon introduction of chapter xx-c of the income-tax act, 1961 it must be held that as union of india is competent to deal with the question of under valuation of an instrument as has been held by the apex court ..... in terms of the provisions contained in chapter xx-c the property purchased by reason of document, consideration whereof was below the market value, only a right of preemption can be exercised by the union ..... submitted that stamp duly is not payable on a transaction or a negotiation but an execution of an instrument. ..... 's case (supra), the apex court held that properties can be acquired in terms of chapter xx-c upon payment of compensation. .....

Prasad Maity. Vs. Krishnapada Mondal.

Court : Kolkata

..... it was at this stage that the defendants advocate objected and urged the trial court to impound the said agreement since it was not properly stamped in terms of the requirements of the indian stamp act, 1899 (hereafter the act) as applicable to the state of west bengal. ..... without prejudice to the provisions of clause (a) of this sub-section, the collector, before whom any instrument is brought under section 31 for determining the duty with which the instrument is chargeable, shall, if it appears to him that such instrument is not duly stamped, impound the same: provided that nothing contained in this clause shall be deemed to authorise the collector to impound any instrument which has not been executed but is brought to him under section 31 for determining the duty with which ..... 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 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 admissible 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 .....

Gemini Silk Limited Vs. Gemini Overseas Limited

Court : Kolkata

Reported in : [2003]53CLA328(Cal)

..... the word 'instrument' has been defined in the indian stamp act as follows:-'(14) instrument. ..... dev(f) i am unable to accept that section 2(10) of the indian stamp act does not apply where properties are transferred along with liabilities. ..... is as follows:-'the two decisions cited on behalf of the state is air 1997 sc 1096 and : [2001]1scr221 have no application to the facts of the case for the following reasons.i) the instant case is not concerned with any contact in the provisions contained in the same statute as was the case in the supreme court decision.ii) none of the cases deal with the interpretation of the indian stamp act or any fiscal statute.'56. ..... ) in the event it is held that an order under section 394 is an instrument even then it will not be a conveyance within the meaning of section 2(10) of the stamp act as:-(a) section 2(10) of the stamp act only covers instrument by which property alone is transferred. ..... (b) section 24 of the indian stamp act is not restricted in its operation to a transaction of sale between the mortgagor and ..... second submission is as follows:'an order sanctioning a scheme is not a conveyance within the meaning of section 2(10) of the indian stamp act. ..... the companies act 1956 came into force after the indian stamp act, 1899. ..... by virtue of section 2(d) of the transfer of properties act, transfers by 'operation of law' are not affected by the transfer of properties act, except as provided in section 57 and chapter iv of the transfer of property act.3. .....

The Bengal Paper Mills Co. Ltd. Vs. the Collector of Calcutta and ors.

Court : Kolkata

Reported in : AIR1976Cal416,(1976)2CompLJ357(Cal)

..... this is a clear indication that a 'bond' within the meaning of the indian stamp act of 1899 includes the types of instruments mentioned in section 2(5) of the act as well as those which are not otherwise provided for either in the stamp act or in the court-fees act,41. ..... on the said document under article 15 of schedule 1-a of the indian stamp act, 1899 and(iii) whether the board of revenue was justified in rejecting the petition dated 23-6-1973 of the bengal paper mills co. ..... we have to examine in depth the language used in section 2(5) of the indian stamp act, 1899, to appreciate the impact and amplitude thereof.21. ..... learned counsel for the applicant before us has drawn our attention to these observations of the supreme court in support of his contention that the definition of 'bond' in the indian stamp act, 1899, must be given a restricted meaning rather than the wider meaning in section 2 (f) of the bihar act.20. ..... from what we have said above, it is reasonable to conclude that the word 'bond' has to be given the widest meaning for the purposes of the indian stamp act 1899.42. ..... the question arose whether the document was a bond within the meaning of section 2(5)(b) of the indian stamp act, 1899. ..... he submitted that apart from these varieties of bonds no other document can be said to be a 'bond' within the meaning of the indian stamp act, 1899. ..... this matter has come up before us in view of the provisions of sub-section (2) of section 57 in chapter vi of the indian stamp act. .....

Rung Lal Kalooram Vs. Kedar Nath Kesriwal

Court : Kolkata

Reported in : AIR1921Cal613

..... reading sections 35 and 36 together and with the other provisions in chapter iv of the act, under the heading 'instruments not duly stamped,' i come to the conclusion that the legislature did not intend that the admission of ah instrument not duly stamped should go to the jurisdiction of the judge or other per sob admitting it. ..... by section 35 of the indian stamp act, it is provided' no instrument chargeable with duty shall be admitted in evidence for any purpose by any person having by law or consent of parties authority to receive evidence, or shall be acted upon, registered or authenticated by any such person or by any public officer unless such instrument is duly stamped.'7. ..... the submission to arbitration (perfectly good submission under the indian arbitration act, 1899) was chargeable under the indian stamp act, 1899, with a duty of eight annas and should have been stamped accordingly. ..... court: and, the only ground upon which the learned advocate-general has relied in this court is that the agreement containing the submission to arbitration did not bear any stamp at all, and his argument is that inasmuch as it did not bear a stamp it was not open to the arbitrators to act upon it, that they had no jurisdiction to enter upon the arbitration and consequently had no jurisdiction to make an award; and that upon that ground the learned judge .....

Kripa Sindhu Biswas Vs. Sudha Sindhu Biswas and ors.

Court : Kolkata

Reported in : AIR1973Cal496,77CWN760

..... to the several provisions of the indian arbitration act 1899 (central act ix of 1889). ..... iii) the arbitration act 1940 does not alter the above position from the earlier statutes viz, arbitration act of 1899 and second schedule of ..... say the least, that the plaintiff respondent did submit to take his chances of the arbitration and that he cannot now on the general rule, upon which all courts act with respect to awards be allowed, having taken his chances of the arbitration, to set aside the award upon the ground of the objection taken. ..... the award though not filed in court is not a nullity and reverse the findings of the trial court to the effect that such an award could not operate as an instrument of partition. ..... the provisions of section 2(15) of the stamp act cannot give life to the award.18 ..... the defence argument on the principle of law to the effect that if the parties do accept even the invalid award of partition and take advantage of the same and act upon it and do divide the properties between themselves, they, cannot thereafter resile from that position and claim fresh partition.19. ..... further proposition that the provisions of section 2(15) of the stamp act cannot give life to the award is based upon ..... several provisions of chapters ii to v, particularly sub-clauses (1) and (2) of s. 14, s. 17, ..... for the purpose of duly considering the decree appealed against, it will be necessary to take a short view of the circumstances which gave rise to the dispute and which led to the making up of .....

Alan Kaye Vs. Recovery Officer, Employees' Provident Fund Organisation ...

Court : Kolkata

Reported in : AIR2006Cal158,2006(2)CHN409

..... chowdhury, thus, contended that if the said supplementary affidavit does not amount to an instrument within the meaning of the said act, then the said supplementary affidavit is not required to be stamped under the indian stamp act, 1899. 8. mr. ..... chowdhury submitted that section 18 of indian stamp act, 1899 deals with the requirement of stamping certain instruments other than bills and notes executed out of india, mr. ..... arijit chowdhury, learned senior advocate, submitted that he could not assist this court properly on the last occasion when the objection regarding the acceptability of the said supplementary affidavit for want of requisite stamp as per section 18 of the indian stamp act, 1899 was considered and/or decided by this court. ..... of the high court at calcutta relating to applications under article 226 of the constitution read with rule 29 of chapter iv of the appellate side rules of the high court at calcutta, ii) the supplementary affidavit filed by the petitioner in connection with the said writ petition, cannot be accepted and/or made a part of the writ petition as the said supplementary affidavit was not affirmed in the manner as it was required to be done before a notary public in united kingdom, iii) the ..... das adhikary went a step further by submitting that since there is no evidence before this court that the notary public before whom such affidavit was affirmed was duly authorised to administer the oath, such an affidavit cannot be accepted. .....