Court : Mumbai
Reported in : AIR1940Bom294; (1940)42BOMLR532
..... regarding the amount of stamp payable on a mining lease under the indian stamp act (ii of 1899). ..... it was argued that the adjudication and imposition of the penalty were not in accordance with the law of the country, namely, the sea customs act, and that the construction put by the customs authorities on section 167(77) was erroneous and not in accordance with the law, and therefore the jurisdiction of the court ..... october 29, 1921, to the assistant collector of customs, which is exhibit 1, to the effect that in consideration of their being permitted to break bulk in accordance with section 59 of the act and to receive the cargo or part thereof into their custody or into the custody of their agents under section 85 of the act for the purpose of landing the same at a notified wharf or landing place, they undertook inter alia to accept liability under section 85 of the ..... later on, however, by their letter of july 14, 1933, they alleged for the first time that the penalty was not justified on the ground that the vessel had no control over the cargo once it had left its tanks, and that it was not possible to know ..... according to the third column of the schedule it is the master of the vessel who is liable for the penalty, and 'master' is defined in section 3(h) of the act as the person, except a pilot or harbour-master, having command or charge ..... column of the1 schedule the section s of the act to which the offence under section 167(27) has reference are section s 55 and 64 of the act. .....
Tag this Judgment!Court : Mumbai
Reported in : (1913)15BOMLR113; 12Ind.Cas.581
..... banker's lien on the sums in his hands at the date of the insolvency which he might retain and apply against his depositor's indebtedness to him however, from first to last whenever the court suggested to him that the relations between himself and laxman rekhuji were very like those of banker and client, he stoutly and emphatically repudiated anything of the kind ..... members of the firm, and were it necessary to find a technical reason to refute this technical objection, i think it can be found easily enough in the words of section 24, for the act of the manager in a partnership of this kind must be taken to be the act of the firm, and there can, i think, as will appear when my discussion of the question of fact is complete, be no doubt whatever but that this payment to the defendant ..... a second and more important point is that having an eye to some supposed advantage he could obtain from the provisions of section 47, he has from first to last contended that this was not a payment, in satisfaction of any debt, but merely as any person might voluntarily pay a sum lying idle in ..... procured by pressure, and indeed such an allegation would be entirely inconsistent with the whole groundwork of the defence, for, in the first place, the defendant has, as i have just mentioned, contended that he was not even a creditor at the time the payment ..... first, that this insolvency occurred before the new act had come into force and the firm of laxman rekhuji was adjudicated under the old act ..... stamp ..... 1899 .....
Tag this Judgment!Court : Mumbai
Reported in : (1936)38BOMLR125
..... the points on which they differed were formulated as follows :-(1) whether in the circumstances which have happened in this case the applicant srimutty parijat debi can invoke section 104 of the indian succession act in her favour; (2) whether it is incumbent upon srimutty parijat debi to take out a succession certificate to enable her to recover the residuary share of the estate of the testator ..... at pages 29 and 30 referred it to the practice on the original side of the high court, in a case where probate is granted and terms of settlement are recorded in a schedule annexed to the decree, and said that ' such terms when they ordinarily are beyond the scope of the suit are not the subject matter of the decree and if not carried out ..... ' in sub-section (1) includes any debt except rent, revenue or profits payable in respect of land used for agricultural purposes.in order to bring this case within section 214 of the said act, in their lordships' opinion, it would be necessary for the appellants to show that parijat debi was-claiming on succession to be entitled to the effects of her deceased son tirthapati who died ..... regards the first of the above mentioned questions, it was argued on behalf of the appellants that section 104 of the indian succession act of 1925 ..... as one of the questions raised affected a considerable amount of stamp duty, the learned judge directed that notice should be issued to the secretary of state for ..... a certificate granted under the succession certificate act, 1899. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1976SC1569; (1976)4SCC780; [1976]3SCR721
..... decree of the court to demolish them on the footing that the graveyard was a public one and several attempts made by them to get the decree vacated or circumvented failedthese judgments, therefore, in the first place operated as res judicata so far as the grave-yard is concerned, and secondly they constituted conclusive evidence to prove that the burial ground had been used as public grave-yard from time immemorial ..... other than the board without the consent in writing of the board:provided that no such consent shall be required for the institution of a suit against the board in respect of any act purporting to be done by it in pursuance of this act or of any rules or orders made thereunder.the high court has dealt with this aspect of the matter and has pointed out that at the relevant time when the present suit was ..... true that the evidence does not disclose that any accounts were maintained or being maintained by the labbais defendants.the learned judge, however, tried to explain away these acts of misfeasance on the ground that as the rowthers undertook not to interfere with the management or ask for the account, the negligence committed by the defendants, if any ..... durgah, the burial grounds, prayer hall etc; set out in schedule 'a' public trusts or are they private trusts belonging to the ..... thus the high court put a stamp of finality on the frivolous suits brought by the labbais to get out of the decree ..... exhibit b-7 dated december 21, 1899 is the judgment given by the district munsif .....
Tag this Judgment!Court : Kolkata
Reported in : 6Ind.Cas.778
..... this is a case which has been referred to this court under section 57 of the indian stamp act, and though the case submits for our consideration several documents, termed pay orders, it has been agreed by the contending parties that we should express our opinion as to the liability to stamp duty of one only of these documents, and that this opinion should be treated as governing the rest.2. ..... this, it is said, is a receipt which requires to be stamped under the indian stamp act. ..... it was a decision on the english stamp act, 1891, in which there is no provision, as there is in the indian act, for exemption when payment is made without consideration. ..... our duty is to construe the act and apply it to the transaction under consideration, and so doing, we hold that the document submitted for our consideration does not require a receipt stamp by reason of c. ..... the provisions of that act which are directly applicable are section 2(23) and article 53 in the 1st schedule. ..... of opinion, to which the solicitor general on behalf of the government assented, that the multiform invoices in large shops for the purpose of identifying the particular clerk through whose hands money passed did not require to be stamped.10. ..... cartton bank (1899) 2 q.b. .....
Tag this Judgment!Court : Mumbai
Reported in : (1934)36BOMLR467
..... the suggestion is now made by the secretary of state, who acquired the land conveyed to him on behalf of the great indian peninsular railway, that the instrument is exempt from stamp as falling within clause 85 of the notification of exemption under the indian stamp act, dated september 12, 1931, that notification having been made in pursuance of the powers conferred by section 9 of the indian stamp act. ..... now, it appears from the terms of the deed itself, and the schedule thereto, that the land was acquired for use in connection with the g.i.p. ..... under section 29, in the case of an exchange, each party has to bear half the stamp duty; so that in the case of an exchange with government, proviso (1) to section 3 does not in terms apply, because government is not liable to pay the duty chargeable in respect of such instrument, it is only liable to pay half the duty. ..... in article 149 of the indian limitation act it seems to be used in contradistinction to government, because that article provides that time runs against the secretary of state from the same date as it would in a suit against a private person. ..... so far as the first point is concerned, the expression 'private person' is not a term of art; it must be construed, i think, with reference to the context in which it appears. ..... first of all, are the trustees of the port of bombay a 'private person', and, secondly, was the land given by the trustees to the government in exchange given for public purposes? .....
Tag this Judgment!Court : Kolkata
Reported in : 51Ind.Cas.221
sanderson, c.j.1. in this case learned counsel has conceded, and i think rightly, that the tenancy was a monthly tenancy; and, consequently, it comes within article 35, clause (a), sub-clause (i) of the first schedule of the indian stamp act, that is to say, 'the lease purports to be for a term of less than one year.' therefore, the proper stamp duty is the same duty as for a bond which is referred to in article 15 and inasmuch as the amount is above rs. 50 and does not exceed rs. 100, the proper stamp duty is eight annas, as the learned judge has decided.woodroffe, j.2. i agree.
Tag this Judgment!Court : Chennai
Reported in : (1901)ILR24Mad176
..... whether the instrument presented to the collector comprises or relates to several distinct matters so as to be chargeable accordingly under section 5 of the indian stamp act. ..... , did not cite any case decided with reference to the modern stamp acts which he-could claim as having any direct bearing on the question now ..... 7, sub-section 2, provides as follows: if more 'than one instrument be written upon the same piece of material, 'everyone of such instruments is to be separately and distinctly 'stamped with the duty with which it is chargeable'--that is practically a reproduction of section 24 of the statute of anne (12 anne, section 2, chapter 9). ..... in our judgment the proper stamp to be affixed is an eight-anna stamp or as many such stamps as there are separate raiyats who are made parties ..... , indentures, leases, bonds or deeds) thereby charged with any stamp duty 'should be engrossed on one piece of vellum, the duties should 'be charged on every one ..... of that sort is obviously vary different from the provision which was first introduced in the statute, 33 & 34 vict. ..... the last reported case decided under the stamp law as it stood before the consolidated act, 33 & 34 vict. ..... 304 required only one stamp affords really no ground for arguing that the same conclusion would be arrived at on a similar instrument at the ..... intention is to have it executed by several landholders, each severally interested in the piece of land mentioned against his name in the schedule.2. ..... revenue commissioners [1899] 2 .....
Tag this Judgment!Court : Kerala
Reported in : [1978]42STC1(Ker)
..... trader or agent of a non-resident dealer, whatever be his total turnover for the year, shall pay tax on his taxable turnover for that year,-(i) in the case of goods specified in the first or second schedule, at the rates and only at the points specified against such goods in the said schedules; and(ii) in the case of other goods, at the rate of four per cent at all points of sale.section 2 is the definition section. ..... yields a vapour which will give a momentary flash when ignited, determined in accordance with the provisions of chapter ii and the rules made thereunder;.from the two definitions in the general sales tax act which we have extracted, it will be noticed that the dominant characteristic of the definition of 'motor spirit' is that it is a substance meant to provide reasonably efficient fuel in automativc or stationary internal combustion engines. ..... -for the purposes of serial numbers 57a, 57b, 57c, 57d, 57e, 57f and 57g, 'oil company' means cochin refineries limited, indian oil corporation limited, burmah-shell oil storage and distributing company of india limited, caltex (india) limited, esso standard eastern incorporated, indo-burmah petroleum company limited and includes such ..... to 'mean and include' and in that case it may afford an exhaustive explanation of the meaning which, for the purposes of the act, must invariably be attached to these words or expressions.we have given the principles canvassed by counsel our very careful consideration and attention. ..... stamps [1899 .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1928All561
..... in view of the opinion of a majority of this bench expressed at the hearing against the contentions of appellant's counsel on the first three questions ( the fourth not having arisen), counsel naturally did not pursue argument for a reconsideration of whether a hindu widow might not in the matter of adverse possession, in some circumstances at any rate ..... article 141, schedule 1, act 9 of 1908, is exactly in ..... to the binding character of a decree against the widow, and the adverse possession against her being good as against the reversioners, i fail to see why the legislature cannot, by a subsequent amendment of the limitation act, destroy the effect of one part of the rule while leaving intact the other part. ..... the first three questions were not separately framed at the hearing, but counsel for the appellant dealt with them by a broad argument that generally the effect of the discussion of the authorities by the board was to cast doubt on the correctness of the decision in ranchhordas' case [1899] ..... , to assume that their lordships of the privy council and the learned counsel at the bar were ignorant of the existence of these provisions of the indian law, relating to a suit by a reversioner? ..... ) which their lordships stamped with their approval as having been always applied where applicable was merely the general rule that there are certain cases in which the hindu widow represents ..... in-arriving at giving the stamp of their approval to that rule reference to the cases of goluckmonee [1852 .....
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