Judgment Search Results Home > Cases Phrase: indian stamp act 1899 chapter iv instruments not duly stamped Court: supreme court of india Page 1 of about 49 results (0.162 seconds)

Jupudi Kesava Rao Vs. Pulavarthi Venkata Subbarao and ors.

Court : Supreme Court of India

Reported in : AIR1971SC1070; (1971)1SCC545; [1971]3SCR590

..... chapter iv of the stamp act deals with instruments not duly stamped ..... 33(1) of this act provides that: every person having by law or consent of parties authority to receive evidence, and every person in charge of a public office, except an officer of police, before whom any instrument, chargeable, in his opinion, with duty, is produced or comes in the performance of his functions, shall, if it appears to him that such instrument is not duly stamped, impound the ..... 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 not being an instrument chargeable with a duty not exceeding ten paise only, or a bill of exchange or promissory note, shall, subject to all just exceptions, be admitted in evidence on payment of the duty with which the ..... was whether the draft, or a copy, of the instrument tendered as secondary evidence of its contents when the original instrument was shown to have been insufficiently stamped, could be subjected to the penalty prescribed by section 34 of the indian stamp act, 1879, as a preliminary to its being admissible in evidence ..... to section 33 of the act of 1879, which is in pari materia with section 33 of the act of 1899. ..... the stamp act which is now in force is an act of 1899, but it had a fore-runner in a statute .....

Seetharama Shetty Vs. Monappa Shetty

Court : Supreme Court of India

..... haridas15 reiterated that the indian stamp act, 1899 is a piece of fiscal legislation, and not a remedial statute enacted on demand of the permanent public policy to receive a liberal interpretation. ..... dilip construction company12, this court held that the indian stamp act, 1899 is a fiscal measure intended to raise revenue, and the stringent provisions of the stamp act cannot be used as a weapon to defeat the cause of the opponent. ..... in re: interplay between arbitration agreements under arbitration and conciliation act, 1996 and stamp act, 189911, a seven- judge bench of this court noted that section 35 of the indian stamp act, 1899 (analogous to section 34 of the act) unambiguously requires an instrument chargeable with stamp duty to only be admitted in evidence if it is properly stamped. ..... deemed to be duly stamped; (c) 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; (d) nothing herein contained shall prevent the admission of any instrument in any court when such instrument has been executed by or on behalf of the government, or where it bears the certificate of the 1[deputy commissioner].1 as provided by section 32 or any other provision of this act 2[and such certificate has not .....

M/s N.n. Global Mercantile Private Limited Vs. M/s Indo Unique Flame L ...

Court : Supreme Court of India

..... requirements under indian stamp act, 20-31 1899 - discussions on provisions of indian stamp act, 1899 (chapter iv- sections 33- 48, more specifically sections 33, 35, 36, 38, 40,42) iv. ..... chapter iv (section 33 to section48) of the act, 1899 titled instruments not duly stamped provides for the procedure to be followed when an instrument which ought to have been stamped is not stamped.36. ..... the indian stamp act, 1899, being a fiscal statute levying stamp duty on instruments, is also an act which deals with the economy of india, and would, on a parity of reasoning, be an act reflecting the fundamental policy of indian law. ..... section 35 of the indian stamp act,1899 bars admission of unduly stamped instrument in evidence for any purpose and also acting upon it . ..... the indian stamp act,1899 is a fiscal enactment that levies a charge on the execution of instruments. ..... opinion occurs on the issue as to whether the court called upon to invoke the power under section 11 (6) should or could exercise the power coupled with duty under section 33 of the indian stamp act, 1899, when the document carrying the arbitration agreement or arbitration clause is found unstamped or insufficiently stamped or without going into such matter, should it confine its exercise of power in the matter of appointment of arbitrator(s) only and refrain itself from proceeding further in view of the .....

Hariom Agrawal Vs. Prakash Chand Malviya

Court : Supreme Court of India

Reported in : AIR2007SC166; 2007(6)ALLMR(SC)930; 2007(4)AWC4121(SC); (SCSuppl)2007(4)CHN97; 2008(3)CTC457; JT2007(12)SC49; 2008(1)MPHT156(SC); 2007(11)SCALE705; (2007)8SCC514; 2007AIRSCW6368

..... is now no doubt well settled that copy of the instrument cannot be validated by impounding and this cannot be admitted as secondary evidence under the indian stamp act, 1899.9. ..... the facts of the case, the issue which requires consideration is: whether the court can impound the photocopy of the instrument (document) of improper description exercising its power under the provisions of the indian stamp act, 1899?. ..... of 1990] in chapter iv under heading instrument not duly stamped of the act. ..... that had been produced in court, it could have been validated on payment of the deficiency and penalty under section 35 of the indian stamp act, 1899. ..... the indian stamp act, 1899 (for short the act ), agreement of this nature requires affixture of a stamp of re.1/- under schedule i, item 42 of the said act.3. ..... is no scope for the inclusion of the copy of the document for the purposes of the indian stamp act. ..... learned counsel further urged that the high court has committed an error in overlooking section 48-b inserted by indian stamp (madhya pradesh amendment) act, 1990 (no. ..... payment of penalty will not render secondary evidence admissible, for under the stamp law penalty is leviable only on an unstamped or insufficiently stamped document actually produced in court and that law does not provide for the levy of any penalty on lost documents.this court had an occasion again to consider the scope and ambit of sections 33(1), 35 and 36 of the act and section 63 of the indian evidence act in jupudi kesava rao .....

G.m.shahul Hameed Vs. Jayanthi R.hegde

Court : Supreme Court of India

..... sections 33 and 34 and all such sections are part of chapter iv, tiled instruments not duly stamped . ..... having by law or consent of parties authority to receive evidence, and every person in charge of a public office, except an officer of police, before whom any instrument, chargeable in his opinion, with duty, is produced or comes in the performance of his functions, shall, if it appears to him that such instrument is not duly stamped, impound the same. ..... decision on the objection is rendered be it right or wrong section 35 would kick in to bar any question being raised as to admissibility of the instrument on the ground that it is not duly stamped at any stage of the proceedings and the 11 1899 act, hereafter page 10 party aggrieved by alleged improper admission has to work out its remedy as provided by section 58 of the 1957 act.15. ..... (1) when any court in the exercise of its civil or revenue jurisdiction or 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 34, 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 ..... is a sine qua non having regard to the express language of sections 33 and 34 and interpretation of pari materia provisions in the indian stamp act, 189911 by this court. .....

M/S Shriram Epc Limited Vs. Rioglass Solar Sa

Court : Supreme Court of India

..... the punjab and haryana high court judgment (supra), strongly relied upon by shri viswanathan, referred to and relied upon section 3(c) of the indian stamp act, 1899, and held that an instrument mentioned in the schedule which is executed out of india, being a foreign award, would relate 18 to a matter or thing done or not to be done in india, and that, therefore, stamp duty would be payable on such an award. ..... , and (c) in one of such territories as the central government, being satisfied that reciprocal provisions have been made, may, by like notification, declare to be territories to which the said convention applies, and for the purposes of this chapter an award shall not be deemed to be final if any proceedings for the purpose of contesting the validity of the award are pending in the country in which it was made. ..... under sections 33 and 35, instruments that are not duly stamped in accordance with the provisions of the act are inadmissible in evidence, and any such instrument which is not duly stamped is liable to be impounded as provided in section 33 of the act. ..... (1) the party applying for the enforcement of a foreign award shall, at the time of the application, produce before the court (a) the original award or a copy thereof, duly authenticated in the manner required by the law of the country in which it was made; (b) the original agreement for arbitration or a duly certified copy thereof; and (c) such evidence as may be necessary to prove that the award is a foreign award. .....

Avinash Kumar Chauhan Vs. Vijay Krishna Mishra

Court : Supreme Court of India

Reported in : 2009(2)ALT19(SC); 2009(2)AWC1272(SC); 2009(6)BomCR334; (2009)2GLR1202(SC); JT2009(1)SC656; 2009(4)MhLJ349(SC); 2009(3)MPHT6(SC); 2009(1)SCALE80; (2009)2SCC532; 2009AIRSCW979; 2008(17)SCR944; 2009(1)LHSC360; 2009(3)KCCRSN91

..... ' the other provisions contained in the said chapter deal with the mode and manner of payment etc.chapter iii of the act provides for adjudication with regard to proper stamps; whereas chapter iv deals with instruments not duly stamped.section 33 casts a duty upon every person who has authority to receive evidence and every person incharge of a public office before whom the instrument is produced, if it appears to him that the same is not duly stamped, to impound the same. ..... in the result, i agree with the learned munsif-magistrate that the document is `an instrument of partition' under section 2(15) of the indian stamp act and it is not admissible in evidence because it is not stamped. ..... 2,70,000/- which as per article 23 of indian stamp act and as per schedule 5, on the said amount stamp duty of 5.6% is leviable and the 7.5% of rs. ..... interpretation of sections 33 and 35 of the indian stamp act 1899 (for short `the act') calls for our consideration in this appeal which arises out of a judgment and order dated 27th february, 2007 passed by a learned single judge of the high court of chattisgarh at bilaspur dismissing a petition filed by the appellant ..... while considering the scope of section 35 of the indian stamp act we cannot bring in the effect of non-registration of a document under section 49 of the indian registration act. .....

In Re Interplay Between Arbitration Agreements Under The Arbitration A ...

Court : Supreme Court of India

..... , unstamped or insufficiently stamped instruments inadmissible in evidence in terms of section 35 of the indian stamp act, 18991, are not rendered void and void ab initio; an objection as to the under-stamping or non-stamping of the underlying contract will not have any bearing when the prima facie test, the 1 for short, the stamp act . ..... . indian stamp act, 1899 , gives an overall view of the stamp act, and the procedures it prescribes ..... chapter iv of the stamp act details with the procedure to be followed by various authorities if instruments which are liable to be stamped are not duly stamped. ..... that the proceedings were listed before this bench of seven judges on 11 october 2023, when this court directed the cause title to be changed to: in re: interplay between the arbitration agreements under the arbitration and conciliation act 1996 and the indian stamp act 1899. ..... the indian stamp act 1899 i. ..... the indian stamp act 1899 .................................................................................... 22 i. ..... : interplay between arbitration agreements under the arbitration and conciliation act, 1996 and the indian stamp act, 1899 w i t h arbitration petition no.25 of2023judgment sanjiv khanna, j.i respectfully agree with the view expressed by the hon ble the chief justice of india dr. d.y. ..... the stamp act and the indian arbitration act, 1899 came into force on the same day, that is, 1 july 1899. .....

Peteti Subba Rao Vs. Anumala S. Narendra

Court : Supreme Court of India

Reported in : (2002)10SCC427

..... chapter iv of the indian stamp act contains provisions regarding instruments not duly stamped. ..... as the document was found to be falling within explanation 1 of article 47-a of schedule 1-a of the indian stamp act (for short the act) as amended by the state of andhra pradesh, the trial court passed an order, the operative portion of which reads thus:accordingly, for all the aforesaid reasons it is held that the agreement of sale dated 7-9-1992 is exigible to stamp duty as a sale under the explanation to article 47-a in schedule 1-a to the stamp act and the point is accordingly decided in favour of the defendant. ..... admittedly, the agreement of sale is not stamped as required by the explanation to article 47-a in schedule 1-a to the stamp act. ..... the office is therefore directed to calculate the deficit stamp duty and penalty payable on the suit agreement of sale dated 7-9-1992 treating it as a sale on a total consideration of rs 16,50,000 mentioned in the agreement in accordance with section 35 of the stamp act and issue a demand to the plaintiffs of the same. ..... it is section 35 which falls under the said chapter which empowered the trial court to direct the party (who wants the document to be acted upon) to pay the stamp duty (or the deficient portion) together with a penalty of rupees fifteen, or, when ten times the amount of the proper duty or deficient portion thereof exceeds fifteen rupees, of a sum equal to ten times such duty or portion. .....

Ms Sms Tea Estates P.Ltd. Vs. Ms Chandmari Tea Co.P.Ltd.

Court : Supreme Court of India

..... deed dated 21.12.2006 for thirty years was invalid, unenforceable and not binding upon the parties, having regard to section 107 of transfer of property act 1882 (`tp act' for short) and section 17 and section 49 of the registration act, 1908 (`registration act' for short); that the said lease deed was also not duly stamped and was therefore invalid, unenforceable and not binding, having regard to section 35 of indian stamp act, 1899; that clause 35 providing for arbitration, being part of the ..... it has been registered:provided that an unregistered document affecting immovable property and required by this act or the transfer of property act, 1882 (4 of 1882), to be registered may be received as evidence of a contract in a suit for specific performance under chapter ii of the specific relief act, 1877 (3 of 1877) as evidence of any collateral transaction not required to be effected by registered instrument.section 49 makes it clear that a document which is compulsorily registrable, if not registered, will not affect the immovable property comprised therein in any manner. ..... that purpose every such person shall examine every instrument so chargeable and so produced 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 india when such instrument was executed or first executed :section 35 of stamp act provides that instruments not duly stamped is inadmissible in evidence and cannot be acted upon. .....