Judgment Search Results Home > Cases Phrase: indian stamp act 1899 chapter iv instruments not duly stamped Page 10 of about 243 results (0.095 seconds)

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. .....

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 .....

Strong Construction Through Its Partner Shesh Nath Singh Son of Sri Ra ...

Court : Allahabad

Reported in : AIR2005All224; 2005(2)AWC2058; 2005(2)ESC1385

..... ' mortgage-deed' - ' mortgage-deed' included every instrument whereby, for the purpose of securing money advanced, or to be advanced, by way of loan, or on existing or future debt or the performance of an engagement, one person transfers, or creates to, or in favour of, another , a right over or in respect of specified property;''schedule 1-b(stamp duty cm instruments under the indian stamp, act, 1899, as amended up-to- date in its application to uttar pradesh)------------------------------------------------------------------ description of instrument proposed stamp-duty------------------------------------------------------------------ 1 to 12......... ..... (b) issue a writ, order or direction in the nature of mandamus commanding the respondents to charge stamp duty on security amount on the basis of article 57 schedule 1b of the indian stamp act 1899,(c) issue any other suitable writ, order or direction which this hon'ble court may deem just and proper in the facts and ..... shukla, the then deputy commissioner stamp, allahabad) is contrary to the requirement of chapter xxii rule 2, rules of court which specifically provides that '......................application/petition shall set out concisely in numbered paragraphs the facts upon which the applicant relies and the grounds upon which ..... or : substituted security, or : by way of further assurances : for the above-mentioned : purpose where the principal : or primary security is duly : stamped for every sum : secured not exceeding : rs. .....

Manjunatha Rai Vs. the Board of Revenue

Court : Chennai

Reported in : AIR1973Mad343; (1973)1MLJ390

..... chapter iii of the indian stamp act dealing with adjudication as to stamps vests in the collector the authority to certify and determine as to what stamp duty an instrument which is brought ..... not stamped was forwarded to the collector of madras for obtaining an opinion from him under section 31 of the indian stamp act,as to what was the stamp fee which ought to be paid on the instrument ..... the power of the collector under the stamp act as the original authority to express an opinion as the quantity of stamp duty payable on an instrument is a statutory power duly vested in him and such power has to be exercised by ..... and 32 and whether the opinion expressed by the collector in his proceedings is an order as in popularly and legally understood and whether that order is final within the compass of the indian stamp act, are all questions of law which do arise in the instant case ..... agreed with the opinion of the district registrar and affirmed that the instrument was not duly stamped and was of the view that it should bear the duty as if ..... bench of our court, in a reference under the stamp act, section 57 (1902) ilr 25 mad 751) clinched the position and observed thus-" an adjudication by a collector, under the powers conferred on him by section 31 of the stamp act, 1899, as to the duty with which an instrument is chargeable is, by section 32 of that act, final and such a case cannot be referred by the revenue authorities to the high court under section 57 of the stamp act for an adjudication .....

Bhagwandas and ors. Vs. Collector of Stamps and District Registrar and ...

Court : Madhya Pradesh

Reported in : 2003(1)MPHT136

..... a perusal of rule 7 indicates that if the document is liable to advalorem duty, under the indian stamp act, 1899, an opportunity has to be given by making endorsement in the back of the document wherein an opportunity is given to the person to either comply the documents or to withdraw the ..... 33 of the indian stamp act contemplates examination and impounding of instruments. ..... being noticed the respondents have filed the return and it is indicated in the return that the document was never returned immediately when it was presented on 15-5-95, it was impounded under section 33 of the act and proceedings were conducted as per the provisions of section 33 of the indian stamp act. ..... purpose of the aforesaid section is to empower the authorities to impound and take action for recovery of stamp duty if it comes to their knowledge that the instrument is not stamped in accordance with law. ..... impounding the same, the matter has to be referred to the collector and the collector has to take action in accordance with the provisions of indian stamp act. ..... said section authorises and empowers the registering authority to impound any instrument which in his opinion is not duly stamped. ..... procedure for dealing with such instruments are contained in section 38 of the stamp act. ..... rule 6 provides that if the document presented has not duly stamped, the registrar shall impound the document and forward it to ..... sections 51 and 52 of chapter 11 of the registration act provides for duties and powers of the registering .....

Dr.Deochand Bhura Vs. the State of Madhya Pradesh

Court : Madhya Pradesh

..... order 8.3.2013 challenge in this writ petition under article 226 of the constitution is made to an order dated 24.07.2012 passed by the commissioner, jabalpur division exercising powers of an appellate authority as contemplated under section 56 (a) of the indian stamp act, 1899 as applicable in the state of madhya pradesh in the matter of demanding stamp duty on an instrument which was impounded by the competent authority in a proceeding that was held before it under the m.p. ..... law with regard to certain aspects pertain to wills as is made out from the indian succession act, 1925 and with regard to payment of duty on instrument as provided in the indian stamp act may be taken note of. ..... a 'instrument' is defined in section 2 (14) of the indian stamp act and it says that an instrument includes every document by which any right or liability is created or purports to be created or transferred ..... ) 1 mplj 341 it has been held by this court that if three conditions as stipulated in section 33(1) of indian stamp act are fulfilled, impounding of the document under section 33 is permissible. ..... he is an authority holding the public office before whom the document has come, while exercising his appellate jurisdiction in a proceeding under section 44 and if he found that the document pertains to sale of the property and is not duly stamped he is authorized to deal with the matter. ..... principle governing wordings of the will and its interpretation are laid down in chapter 6 of the indian succession act. .....

Seetharama Shetty Vs. Mr Monappa Shetty

Court : Karnataka

..... petition seeks to recall the judgment dated 23.8.2019 whereby review petitioner in w.p.no.30734/2019 (gm-cpc) was disposed off granting him a period of four months for paying the deficit stamp duty & penalty concerning the subject instrument levied in terms of sections 33 & 34 of the karnataka stamp act, 1957; after service of notice, the respondent having appeared through his private counsel opposes the review petition making submission in justification of the subject judgment.2. ..... every person having by law or consent of parties authority to receive evidence, is obliged to impound any instrument which according to him is not duly stamped. ..... review of the said order and the same came to be rejected by the learned trial judge by the impugned order essentially holding that the scheme of chapter iv of the act does not vest any discretion in the court to waive or reduce penalty which is statutorily prescribed as ten times the deficit stamp duty; challenge to this order in w.p.no.30734/2019 came to be negatived by this court vide judgment dated 23.8.2019 which is now put in review; ..... magnum opus "a treatise on the constitutional limitations" says at page 168 (first indian reprint, hindustan law book company), is worth reproducing:"the rule of law upon this subject appears to be, that, except where the constitution has imposed limits upon the legislative power, it must be 9 considered as practically absolute, whether it operate according to natural justice or not in any particular case. .....

Suraj Lamp and Industries Pvt. Ltd. Vs. State of Haryana and anr.

Court : Supreme Court of India

Reported in : (2012)1SCC656; AIR2012SC206; (2012)340ITR1

..... section 27 of the indian stamp act, 1899 casts upon the party, liable to pay stamp duty, an obligation to set forth in the instrument all facts and circumstances which affect the chargeability of duty on that instrument. ..... we may next refer to the relevant provisions of the indian stamp act, 1999 (note : stamp laws may vary from state to state, though generally the provisions may be similar). ..... canara bank - 94 (2001) dlt 841, that the concept of power of attorney sales have been recognized as a mode of transaction when dealing with transactions by way of sa/gpa/will are unwarranted and not justified, unintendedly misleading the general public into thinking that sa/gpa/will transactions are some kind of a recognized or accepted mode of transfer and that it can be a valid substitute for a sale deed. ..... , may result in an immediate reduction in the revenue by way of stamp duty, in the long run it will be advantageous for two reasons: (i) parties will be encouraged to execute registered deeds of conveyance/sale deeds without any under valuation, instead of entering into sa/gpa/will transactions; and (ii) more and more sale transactions will be done by way of duly registered sale deeds, disclosing the entire sale consideration thereby reducing the generation of black money to a large extent ..... basant nehata - 2005 (12) scc 77, this court held :a grant of power of attorney is essentially governed by chapter x of the contract act. .....

United Bank of India Ltd. Vs. Ram Chandra Kapoor

Court : Allahabad

Reported in : [1968]38CompCas620(All)

..... section 61 of the act, so far as relevant for our purposes, reads :'61 (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 (v 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 ..... be noticed that whether it is the indian evidence act or the code of civil procedure or the stamp act when the question of a document being admitted arises, the words used are not merely ' admitted' but ' admitted ..... the ultimate balance or aggregate balances with interest thereon to become payable upon the said cash credit account or accounts to be opened as aforesaid and the said account or accounts is not and are not to be considered to be closed for the purposes of this security and the security is not to be considered exhausted merely by reason of the said account or accounts or either or any of them being brought to credit at any time or from time to time and if ..... stamps (collector under the indian stamp act), has been made to this court under section 61 of the indian stamp act (hereinafter referred to as the act) ..... section 167 of the indian evidence act speaks of improper admission and rejection of evidence 'whereas sections 163 and 164 of that act speak of a document .....

Dhan Prakash Gupta Vs. Jai NaraIn Goel

Court : Delhi

Reported in : 1996IVAD(Delhi)36; 64(1996)DLT106; (1997)115PLR14; 1996RLR400

..... of the indian stamp act reads as under : '33.examinationand impounding of instruments. ..... 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: 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 ..... , 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. ..... of 1898); (b) in the case of a judge of a high court, the duty of examining and impounding any instrument, under this section may be delegated to such officer as the court appoints in this behalf. .....