Judgment Search Results Home > Cases Phrase: indian stamp act 1899 chapter iv instruments not duly stamped Page 3 of about 243 results (0.128 seconds)

income-tax Officer Vs. Hemesh Family Trust

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in : (1994)51ITD88(Ahd.)

..... we reproduce below and which is also analogous to the provisions of section 35 of the indian stamp act, 1899 : no instrument chargeable with duty (not being an instrument referred to in sub-section(1) of section 32a) 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 : (a) any such instrument not being an instrument chargeable with a duty of twenty naye paise and less shall, subject to all ..... times such duty or portion; (b) 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; (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 .....

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 .....

Sneh Farms and Agro Products Ltd. Vs. Pankaj Agrawal

Court : Madhya Pradesh

..... a plain reading of section 33 of the indian stamp act shows that every person having by law or consent of parties authority to receive evidence, or every person in charge of a public office, except a police officer, before whom any instrument, chargeable with duty is produced or comes in the performance of his functions, he may impound the same if it appears to him that such instrument is not duly stamped which in his opinion is required to be stamped. ..... the petitioner has preferred an application under section 33 of the indian stamp act, 1899 stating therein that the document dated 15-4-2011 has not been properly stamped and, therefore, in the light of the statutory provisions as contained under section 33 of the indian stamp act, 1899, the same be impounded and sent to the collector of stamps for adjudication. ..... 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 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, 1989; (e) nothing herein contained shall prevent the admission of any .....

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. .....

J.H.V. Sugar Corporation Ltd. Vs. Chief Controlling Revenue Authority, ...

Court : Allahabad

Reported in : 2001(2)AWC1170; (2001)2UPLBEC1140

..... that case, it was held that if a collector has taken action under section 40, sub-section (1) (b) of the indian stamp act, 1899, and having received the deficient duty and the penalty imposed, has certified under sub-section (1) (a) that the instrument before him is duly'stamped', the effect of sub-section (2) is that the jurisdiction of the chief controlling revenue authority to refer to the high court, under section 57 of the act, the question whether such instrument is in fact sufficiently 'stamped' or not is ousted. ..... from the scheme of the sections, contained in chapter iv of the act, it would be apparent that the question as to what duty is chargeable on the instrument has to be decided in accordance with the procedure prescribed under section 47a of the act (as applicable to the state of uttar pradesh ..... an order passed by the collector of the district under the provisions of chapter iv of the indian stamps act (act no. ..... there is no dispute about the fact that powers of the collector which he exercises under the provisions contained in chapter iv and v and under clause (a) of the first proviso to section 26 are subject to the ultimate control of the chief controlling revenue authority as envisaged under sub-section (1) of section ..... learnedcounsel was also right in arguing that the authority is not only vested with jurisdiction but has the duty to quash an order passed by the collector purporting to be under chapter iv and v of the act by exercising power beyond his jurisdiction. .....

Akkireddi Nagayamma W/O Appalanaidu and One Another. Vs. Adhikari Appa ...

Court : Andhra Pradesh

..... in the present case, there is no dispute that the document is marked in the presence of the counsel and at his request the cross-examination was deferred and he has not raised any objection and at a later stage he raised objection, therefore, section 36 of the indian stamp act, 1899 comes into play. ..... "he also drawn the attention of the court to section 36 of the indian stamp act, which reads as under:" 36. ..... for ready reference section 61 of the indian stamp act reads as under: "61. ..... he further drawn the attention of the court to sections 36 and 61(2) of the indian stamps act. ..... , 1973 (2 of 1974); 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 collector, take such ..... revision of certain decisions of courts regarding the sufficiency of stamps: (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(now chapters ix and x of cr.p.c. .....

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 .....

Muniyamma and Others Vs. Arathi Cine Enterprises Pvt. Ltd. and Others

Court : Karnataka

Reported in : [1993]77CompCas97(Kar); ILR1992KAR1262; 1992(2)KarLJ614

..... if these requirements are not complied with, then the instrument, although bearing an adhesive stamp but not cancelled in the manner as contemplated by the indian stamp act, 1899, cannot be said to be an instrument 'duly stamped'. ..... in that decision also a division bench of the kerala high court has held that under section 12 of the indian stamp act, 1899, cancellation of the stamps has to be done either when the stamps are affixed or when the instrument is executed, that is, when the executant affixes his signature to the instrument. ..... the provisions of section 12 are mandatory, and, therefore, non-compliance with the requirements prescribed thereunder make the instrument not duly stamped and, therefore, it shall not be received in evidence, registered or acted upon. 42. ..... [1984] 2 comp lj 270, it has been held (at page 272) : 'apart from the aforesaid issue of limitation, another basic issue for our consideration is that the stamps on share transfer deeds having not been cancelled, the share transfer deeds have to be taken as unstamped and not in accordance with section 108(1) of the companies act read with the provisions of the indian stamp act.' 41. ..... the cumulative effect of the sections contained in part b and part c of chapter ii and those contained in chapter iv of the indian stamp act is that an instrument, in order to be produced in evidence, registered or acted upon, must be duly stamped. .....

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. .....

Marappa and ors. Vs. Thimmegowda and anr.

Court : Karnataka

Reported in : AIR1981Kant121; ILR1981KAR688; 1981(2)KarLJ73

..... chapter iv deals with the instruments that are not duly stamped produced before a court or an authority for any purpose, except a police officer, section 33 of the act directs a court or an authority, before whom an insufficient1v or not duly stamped instrument ..... stamp act of 1957 (hereinafter referred to as the act) that replaced the mysore stamp act of 1900 (mysore act 2 of 1900) and other similar acts in the other integrating areas are in pari materia with the indian stamp act of 1899. ..... decision of the highest court or if the general principles; to be applied in determining the question are well settled and the only question was of applying those principles to the particular facts of the case, it would not be a substantial question of law.we are in general agreement with the view taken by the madras high court and we think that while the view taken by the bombay high court is rather narrow the on e taken ..... the order sheet, after remand, discloses that the learned munsiff did not truly comprehend the provisions of the act or the directions of the learned civil judge, did not determine the duty and penalty payable on the document, called upon ..... 26-5-1938, collect the amount so determined mark the same as an exhibit and afford an opportunity to place additional evidence which it had illegally failed to do resulting in failure of justice and the first appellate court in not correcting the same has committed a substantial error of law justifying this court's interference under s. .....