Judgment Search Results Home > Cases Phrase: indian stamp act 1899 schedule i first schedule Court: delhi Page 1 of about 74 results (0.079 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 .....

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 .....

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. .....

Union of India Vs. Delton Cable Company

Court : Delhi

Reported in : ILR1975Delhi142

..... (11) to avail of the first proviso to section 3 of the stamp act it must also be proven that, but for the exemption, 'the government would be liable to pay the duty chargeable in respect of such instrument' : see the indian stamp act, 1899 in the matter of a.i.r ..... stamp duty under article 12 in schedule i to the stamp act ..... stamp act of 1860 the equivalent provision was a general exemption in schedule ..... nature and diversity of the documents named in the schedule to the stamp act. ..... on that definition, because there can be no doubt that an award is an 'instrument' for purposes of the stamp act for it is mentioned in schedule i- the words 'executed' and 'execution' arc defined in section 2(12) to mean 'signed' and 'signature'. ..... this was achieved by recasting the general exemption in item 66 of schedule 'a' to this act as follows :anydeed, instrument, or writing of any kind made or executed by or on behalf of the government by any government board, commission, court, officer or agent' since, to qualify for the exemption, a document had to be 'made or executed by ..... conveyancing sense, to which i have referred, is inapt, because a mejorituy of the documents mentioned in the schedule have nothing to do with the passing of title. ..... in the course of a suit-'thereis no doubt, nor was there any suggestion to the contrary, that an award such as the one before me, would otherwise be chargeable with duty as provided by section 3 of that act, being an instrument of the kind mentioned in schedule 1. .....

O.N. Talwar Vs. the Collector of Stamps

Court : Delhi

Reported in : 7(1971)DLT319

..... that it is open to the person to give details of the various deductions which he claims to deduct from the gross assets in order to calculate the duty payable in terms of article 45 of schedule i-a of the indian stamp act, 1899. ..... under section 57(1) of the indian stamp act, 1899 (hereinafter to be called the act) made by the chief controlling ..... been specifically mentioned in the deed and share then calculate stamp duty on the value of the 'separated share' of net assets under article 45 of schedule i-a of the indian stamp act. ..... indian stamp act ..... if he found that there was no intention to defraud the government no prosecution would follow; and further if he accepted the explanationn of the petitioner he would certify that the instrument was duly stamped, if that be the case when no mention of liabilities is made would it make any difference if the petitioner has given the total of gross liabilities, without specifying the various details which constitutes the ..... (17) these provisions would, thereforee, show that even if in the first instance full facts as required by section 27 are not set forth in the instrument the same can be placed before the collector for adjudication and evidence can be given ..... his minor sons, shri rai talwar and shri ranjiv talwar of the first part and shrimati kanta talwar wife of shri o. n. ..... person to supply details which go to reduce the value or the market value even if the same had not been included in the instrument in the first instance as provided by section 27. .....

Sushil Kumar Gupta Vs. Smt. Prem Gupta and ors.

Court : Delhi

..... the learned counsel for the appellant and respondent no.10 is that the calculation of the stamp duty payable appears to be under misconception of legal provisions of the indian stamp act, 1899 (hereinafter referred to as the said act) as also the judicial pronouncements of this court.7. ..... civil court affecting partition of the property would fall in the said definition and the same would be required to be stamped according to the provisions of indian stamp act.41. ..... be covered by the definition of "instrument of partition", as defined in clause (15) of section 2 of indian stamp act. ..... subject to the provisions of this act and the exemptions contained in schedule i, 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 [india] on or after the first day of july, 1899; 8. ..... have thereafter invited our attention to article 45 of schedule 1 which deals with instruments of partition and states that the stamp duty is payable as is payable on a bond ..... necessary to go into further details qua these execution proceedings but suffice it to say that an application came to be filed, being ea no.590/2009, by respondent no.10/titan estates private limited qua the issue of stamp duty to be filed for preparation of decree sheet arising from the award being made rule of the court.5. .....

Lt.Col.B.M.Khosla Vs. Col.S.K.Khosla (Retd.) and ors.

Court : Delhi

..... schedule 1 of the indian stamp act, 1899. ..... agreed that the properties cannot be partitioned by metes and bounds and have to be sold, a final decree will have to be passed at this stage and necessary stamp duty in terms of article 45 of schedule i of the india stamp act, 1899, has to be paid before further proceedings are taken for sale of the property.3. ..... for partition is an instrument of partition under section 2(15) of the indian stamp act, 1899. ..... since the price at which the properties have been sold are on record, such sale value will be taken as a value with respect to preparing a final decree for partition and payment of stamp duty with respect to the properties which are sold. ..... it is therefore directed that firstly a final decree be drawn out and necessary stamp duty be paid before further proceedings are taken with respect to sale of the balance properties, and which sale will take place ..... impleaded as defendant no.2, in the first preliminary objection taken by the appellant as per the statement filed by him, he pleaded as under: the suit has been filed without any requisite cause of action necessitating filing ..... properties not sold, the procedure as prescribed by law be adopted for valuing of such properties and for paying of stamp duty on the same. ..... therefore will have to be stamped in accordance with law, ..... the total stamp duty which would be payable for drawing up of the final decree for partition would be the value with respect to all the properties which are subject matter of .....

Chief Controlling Revenue Authority, Delhi Vs. Marshal Produce Brokers ...

Court : Delhi

Reported in : AIR1980Delhi249; 15(1979)DLT13

..... the following questions of law were formulated and referred for opinion of this court : '(1)whether any duty is chargeable under article 35(c) of schedule i -a of the indian stamp act, 1899 on the amount of security/deposit/advance which is refundable on determination of the lease, in addition to the dufy paid on the rent reserved under article 35(a) of the schedule ; (2) will it make any difference in the chargeability of duly, if such deposit/advance is adjustable in rent/other charges dues payable ..... 35(c) of schedule 1-a of the indian stamp act, 1899 (hereinafter called the act) and being deficiently stamped impounded it under section 33 of the act and sent it in original under section 38(2) of the act to the collector of stamps, delhi for necessary action under section 40 of the act. ..... we are of the opinion that the duty is not chargeable under article 35(c) of schedule 1-a of the indian stamp act, 1899 on the amount of security/deposit/advance, which is refundable on determination of the lease, in, addition to the duty paid on the rent reserved under article 35 (a) of the schedule. ..... (1) this reference made under section 57 of the indian stamp act, 1899 by the chief controlling revenue authority, delhi, has arisen in the following circumstances :(2) the instrument of lease made on twentieth day of november ..... to the lesser on the date of occupancy as advance rental for the first 36 months from the date of occupancy. ..... answer to the first question is thus in ..... first one is the price .....

Parshotam Sarup Aggarwal Vs. the Collector of Stamps and ors.

Court : Delhi

Reported in : AIR1974Delhi155; 9(1973)DLT429; 1973RLR406

..... ' the other two points then set out are :- '(ii) as to whether the impounded mortagage deed in this case amounts to a mortgage with possession attracting stamp duty under sub-clauae(a) of article 40 or it was a simple mortgage attracting stamp duly under sub-clause (b) of article 40 of schedule 1-a of the indian stamp act, 1899. ..... the mortgage deed in question does not amount to a mortgage with possegsion attracting stamp duty under sub-clause (a) of article 40 and it is a simple mortgage attracting stamp duly under sub clause (b) of article 40 of schedule 1-a of the indian stamp act. ..... m-36, connaught circus, new delhi is a simple mortgage and not a mortgage with possession and is liable to stamp duty under article 40 clause (b) of schedule i of the indian stamp act and the same bearing a stamp of rs. ..... (7) the second question relates to the interpretation of article 40(a) of schedule 1-a of the indian stamp act. ..... he was, thereforee, of the opinion that ii was mortgage with possession under article 40 (a) of the first schedule to the indian stamp act and would, thereforee, attract duty as a conveyance lor a consideration equal to the amount secured by it. ..... tadon, learned counsel for the authority, to make such a distinction before us and we, thereforee, answer the first question in the affirmative. ..... the first question of law posed for the opinion of this court is :- (i)whether c.c.r.a. .....