Judgment Search Results Home > Cases Phrase: indian stamp act 1899 schedule i first schedule Page 1 of about 934 results (0.143 seconds)

Indu Singh and Anr. Vs.prem Chaudhary and Ors.

Court : Delhi

..... if an order under section 2 (or sections 3 or4) of partition act were to be treated as the final order and, therefore, an instrument of partition , the liability to pay stamp duty would have to be worked out in terms of article 45 in first schedule of the indian stamp act, 1899 which reads thus: partition - instrument of [as defined by s. 2(15)].. ..... to the aforesaid issue being given, a further consequential issue will have to be examined that if the order of sale is a final decree, then in such a case whether this final decree will be an instrument of partition as defined in section 2(15) of the indian stamp act, 1899 and which instrument of partition is required to be stamped as per article 45 of the schedule i of the stamp act. ..... to the aforesaid issue being given, a further consequential issue will have to be examined that if the order of sale is a final decree, then in such a case whether this final decree will be an instrument of partition as defined in section 2(15) of the indian stamp act, 1899 and which instrument of partition is required to be stamped as per article 45 of schedule i of the stamp act.2. ..... deconstructing the definition of the expression instrument of partition as given in section 2(15) of the indian stamp act, 1899 makes it clear that a document of such nature may come into existence, broadly speaking, by two methods; first, an agreement o. .....

Rakesh JaIn and ors. Vs. Vinod Kumar Bhola

Court : Delhi

..... so, the alleged promissory notes were not duly stamped as required under entry 49 read with entry 13 of the first schedule to the indian stamp act, 1899 and in view of section 35 of the said act, were not admissible in evidence. ..... , the learned counsel for the plaintiff-respondent further submitted that once section 36 of the indian stamp act comes into the picture, the provisions of section 35 of the said act are rendered inapplicable, which is evident from a bare reading of section 36 itself. ..... the rival submissions of the parties and the precedents cited at the bar, i am of the considered opinion that section 36 of the indian stamp act is couched in mandatory terms and admits of no exceptions, except as provided in section 61. ..... also be true that by reason of sub-section (4) of section 33 of the west bengal act, a duty has been cast upon the court to apply its mind when an instrument having insufficient stamp duty is brought to its notice, but, only thereby section 36 of the indian stamp act cannot be made inapplicable. ..... court in the shyamal kumar roy case (supra) has gone a step further by stating that though a duty has been cast upon the court to apply its mind when an instrument having insufficient stamp duty is brought to its notice, only thereby section 36 of the indian stamp act cannot be made inapplicable. ..... it may be true that the object of indian stamp act is to collect revenue and the amendments carried out by the state of west bengal provides for more stringent steps in .....

Maulvi Rafi-ud-dIn Vs. Syed Latif Ahmed

Court : Kolkata

Reported in : 7Ind.Cas.94

..... 100 in order that the decree might be drawn up thereon in accordance with article 45 of the first schedule to the indian stamp act of 1899. ..... that case arose upon the construction of section 37 of the indian stamp act, 1899, but the same principle is, in our opinion, applicable to the construction of section 52. ..... reference has been made to section 52 of the indian stamp act of 1899, which provides that when any person has inadvertently used for an instrument chargeable with duty a stamp of a description other than that prescribed for such instrument by the rules made under this act, the collector may cancel and allow as spoiled the stamp so misused. ..... the contingency which has happened was not contemplated by the framers of the civil procedure code or of the indian stamp act, and although our attention has been drawn to various sections of the latter act amongst which we may mention sections 29, 33, 35, 37 and 40, they are of no assistance to either party, in our opinion, this is a matter in which we are not constrained by any statutory provisions to adopt the first alternative put forward by the petitioner. ..... plaintiff applied for execution of the decree in the court below, whereupon objection was taken by the defendant-appellant that the decree could not be executed, inasmuch as it had been drawn up, not upon a non-judicial stamp paper as required by the indian stamp act and as directed by the court, but upon a court-fee stamp. .....

The Superintendent of Stamps Vs. Ramkrishnalal Dahyabhai

Court : Mumbai

Reported in : AIR1947Bom343; (1947)49BOMLR277

..... question referred to us under section 59 of the indian stamp act is whether contract notes issued by a pakka adatia to his constituents are chargeable with stamp duty under article 43 (a) of the first schedule to the act, or are exempt from stamp duty under exemption (a) to article 5. ..... which is referred to this full bench is whether all or any of the notes (there are five memoranda in all) are chargeable with duty under article 43(a) of the first schedule to the act or whether the said notes or any of them are exempt from stamp duty under exemption (a) to article 5 of the indian stamp act.2. ..... circumstances, in my opinion, the reference should be answered by saying that none of the notes are chargeable with duty under article 43 (a) of the first schedule to the indian stamp act.macklin, j.10. ..... that being so, article 43 of the indian stamp act has nothing whatever to do with any of these notes since they are not notes or memoranda sent by a broker or agent to his ..... section 3 of the act it is provided that subject to the provisionis of this act and the exemptions contained in the first schedule, the following instruments shall be chargeable with duty of the amount indicated in that schedule as the proper duty therefor respectively, that is to say (a) every instrument mentioned in that schedule which, not having been previously executed by any person, is executed in british india on or after the first day of july, 1899. ..... is a reference under section 57 of the indian stamp act, 1899. .....

T. Dulip Singh Vs. Chief Controlling Revenue Authority and Inspector G ...

Court : Chennai

Reported in : 2003(1)CTC295

..... 55-a of the first schedule to the indian stamp act, a release deed is an instrument whereby a person renounces a claim upon another person or against any specified property and, therefore, stamp duty of 4% alone has to be paid on the value of the claim released. ..... they are well founded and the interpretation and construction placed on the instrument as well as the statutory provisions of the indian stamp act is not liable to be interfered.15. ..... according to the petitioner, the document in question is a deed of release of interest and the respondents have acted with illegality in treating the document as an instrument of conveyance, which is against the ratio of this court in t.k.subramaniam & another vs ..... 4039/2 & 4040/1b consisting of land and an old superstructure situated at bramly ridge, ootacamund, nilgiris morefully described in the schedule hereunder and hereinafter referred to as 'the ooty property'. ..... it is contended that no interference is called for with the proceedings of the 2nd respondent as affirmed by the first respondent since the instrument in question is a conveyance and not a release.8. ..... after protracted correspondence, the 2nd respondent adjudicated the document as a deed of conveyance for the purpose of stamp duty and called upon the petitioner to pay rs.1,46,460/= towards deficit stamp duty and rs.60/= towards penalty. ..... 72582/e3/93 dated 5.6.95, quash the same and direct the respondent to refund the excess stamp duty collected by the respondents to the petitioner.2. .....

Gorva Vibhag Co-operative Housing Societies Association and anr. Vs. S ...

Court : Gujarat

Reported in : (1992)1GLR654

..... section 76 of the bombay stamp act read with schedule ii insofar as it repeals the central act (indian stamp act, 1899) is beyond the legislative competence of the state legislature.ii (a) it is beyond the legislative competence of the state legislature to amend sections 32, 32a and 32b and article 20(a) and (b) of the first schedule to the bombay stamp act, 1958. ..... the vidarbha and the kutch area of the state of bombay.1899 ii the indian stamp act, 1899 the whole except insofar as it as applied to the saurashtra relates to documents specified area of the state of bombay in entry 91 of list i in the seventh schedule to the constitution of india.1331 iv the hyderabad stamp act, fasli the whole except insofar as it 1331 f. ..... considering schedule ii of the act, it is clear that it repeals the indian stamp act, 1899 except insofar as it relates to documents specified in entry 91 of list i in the seventh schedule to the constitution of india, the hyderabad stamp act, 1331 f. ..... enactments extent of repeal(1) (2) (3) (4)_______________________________________________________________________________________1899 ii the indian stamp act, 1899, the whole except insofar as it in its application to the pre- relates to documents specified reorganisation state of in entry 91 of list i in the bombay excluding the seventh schedule to the transferred territories and to constitution of india. .....

Kutch Construction Industries and Rehabilitation Federation Vs. State ...

Court : Gujarat

..... (supra) to meet with various contentions raised including legislative competent of the state legislature to enact section 76 of the bombay stamp act read with schedule ii so far as it repeal the central act (indian stamp act 1899) and further to amend section 32, 32a, 32b and articles 20(a) and (b) of the first schedule to the bombay stamp act, 1958 as beyond the legislative competence of the state legislature and also method of valuation of property as unreasonable, arbitrary and irrational and also section 2(na) which defines the market value as illegal and ..... learned senior counsel also placed into service provisions of section 47a by state of andhra under the indian stamp act, 1899 (for short act of 1899) which is in pari materia with the provisions of section 32a of the act of 1958 and submitted that the jantri acts like a ready-reckoner and it is not prepared on the basis of any scientific method and the same is based on random survey carried out by the authority. ..... for appreciating the remaining contentions that amendment in the bombay stamp act which provides for levy of stamp duty on the market value of the property which is conveyed and the method prescribed for its determination is illegal, arbitrary and irrational, it is necessary to refer to sections 2(na), 32a, 32b and article 20(a), (b) of the first schedule of the bombay stamp act and rules 3, 4, 5, 6 and 8 of the bombay stamp (determination of market value of property) rules, 1984. .....

Packing Paper Sales (Regd.) and anr. Vs. Smt. Veena Lata Khosla

Court : Delhi

Reported in : AIR2007Delhi175

..... for the defendants urged that article 1 under schedule 1 to the indian stamp act 1899 clearly legislated that a document being an acknowledgment containing a promise to pay a debt or any stipulation to pay interest would not be an acknowledgment as stated in article 1 of the schedule 1 (due to the proviso to said article) and since the first document contained a promise to pay, the document ..... schedule 1 of the indian stamp act 1899 ..... sub-section 22 of section 2 of the indian stamp act 1899 and the definition of a promissory note as defined under section 4 of the negotiable instruments act 1881 read with the definition of a negotiable instruments as defined in section 13 of the negotiable instruments act 1881 reveals that the definition of a promissory note in the indian stamp act 1899, for the purposes of stamp duty, is wider than the definition of a promissory note under the negotiable instruments act 1881, but it is only to the ..... promissory notes which could not be made good in law by paying the deficient stamp duty because of proviso (a) to section 35 of the indian stamp act 1899, objection of the defendants was sustained. ..... sub-section (22) of section 2 of the indian stamp act 1899 defines a promissory note as under:(22) 'promissory note' means a promissory note as defined by the negotiable instruments act, 1881 (26 of 1881); it also includes a note promising the payment of any sum of money out of any particular fund which may or may not be available, or upon any condition or .....

M/S Wolstenholme International Ltd. Vs. TwIn Stars Industrial Corporat ...

Court : Mumbai

Reported in : AIR2001Bom409; 2002(1)ALLMR171; 2001(4)BomCR114; (2001)3BOMLR777

..... in considering this question, the provisions of schedule iv of the indian stamp act, 1899 will 'have to be considered. ..... three consignments of goods to the defendants; (2) of the receipt of goods supplied by the plaintiff to the defendants; (3) of the liability of the defendants to pay for the goods which were duly received; and (4) of the fact that the first defendant had made a part payment of pound sterling 20,000/- towards the payment of the invoices of the plaintiff. ..... the learned counsel appearing on behalf of the plaintiff submit-ted that in any event, the first two bills of exchange were payable at sight and the modification which was brought about was only in the terms of collection upon the request of the defendants that they may be granted some additional or extended ..... the plaintiff drew three bills of exchange which were duly accepted by the first defendant, these being as follows :(a) bill of exchange dated 11th april, 1996 in the sum of pound sterling 38,970.00; (b) bill of exchange dated 20th may, 1996 in the sum of pound sterling 38,970.00; and (c) bill of exchange dated ..... by its fax message dated 23rd may, 1996, the first defendant requested the plaintiff to relax the payment terms of the first two bills of exchange drawn at sight by allowing at least 60 days interest free credit from the date of clearance/delivery of the consignments. .....

Satyawan Vs. Govt. of Nct of Delhi and ors.

Court : Delhi

Reported in : 115(2004)DLT424

..... of attorney without consideration in respect of immovable property which meets any of the following conditions advise the parties presenting the document to rewrite it as a deed of conveyance or an instrument as per article 48(f) of schedule 1a of the indian stamp act, 1899 and on refusal of the parties to do so shall, after registering the instrument as in instrument as per article 48(f) of the schedule of the indian stamp act, 1899, refer the same to the collector for determination of the market value of such property and the property duty payable thereon:1. ..... a deed of agreement to sell, duly stamped as per the market value of the property and executed between the same parties, as per parties to the instrument of power of attorney, shall be referred to the collector but shall be registered as an instrument as per article 48(c) of the said schedule 1a of the indian stamp act, 1899.it is hereby further directed that no such instrument which is made or purported to be made between blood relatives and/or their spouses shall be registered by the sub-registrar in the first place. ..... present the instrument before the registrar, who may after determining the fact of relation between the parties either register it or direct the sub-registrar to register instrument as an instrument as per article 48(c) of schedule 1a of the indian stamp act, 1899 if the instrument is between blood relatives and/or between their spouses, or as per article 48(f) of the said schedule 1a if it is not so. .....