Court : Punjab and Haryana
Reported in : AIR1966P& H528; 1966CriLJ1479
..... foil and counterfoil the foil being handed over to the person paying the money and the counterfoil being kept by the commissioner for purposes of inspection.the above charge will be in addition to any stamp duly payable on the affidavit under the indian stamp act, 1899, schedule i, article 4.'6. ..... the usual form in which notifications are issued by this court in the matter of appointment of oaths commissioners is this :' in exercise of the powers vested in them by section 139(b) of the code of civil procedure (act v of 1908), the hon'ble the chief-justice and judges of the high court of punjab are pleased to appoint sarvshri -- -- -- -- ---- -- -- and -- -- -- -- -- as commissioners for administering oaths and affirmations to deponents of affidavits under the ..... of the observations made by me in an earlier part of this judgment the court of every magistrate or other judicial officer who is en titled to receive evidence is such a competent authority under section 4 of the oaths act; but an oaths commissioner appointed by the high court under section 139(b) of the code of civil procedure would not have any such jurisdiction or authority as he is not entitled to receive evidence. ..... they will ordinarily be appointed for a period of three years in the first instance, but if their work is satisfactory, their appointment may be renewed from time to time for further periods of three ..... the very first rule in chapter 12-b shows that the affidavits referred to therein are those under the code .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR2008P& H146; (2008)3PLR236
..... in the first paragraph of the notification, the following provision has been made:in exercise of powers conferred by clause (a) of sub-section (1) of section 9 of the indian stamp act, 1899 (central act no. ..... 2 of 1899) and all other powers enabling him in this behalf, the governor of punjab is pleased to remit, with effect from the date of publication of this order in the official gazette, the stamp duty chargeable in case of transaction of transfer by an owner of agricultural land and rural residential property to his class-i heirs (as defined in schedule under section 8 of the hindu succession act, 1956) during his life time.however, where the owner of the property is unmarried and/or is issueless, this ..... the schedule under section 8 of the succession act specifies heirs in class-i, which includes son of a pre-deceased son of a pre-deceased son. ..... be extended to the petitioner as the notification has not been given retrospective effect, has failed to impress us because the phrase 'son of a pre-deceased son of a predeceased son' is covered by the expression class-i heirs as defined in the schedule under section 8 of the succession act. ..... a bare perusal of the aforementioned provision made in the notification shows that no stamp duty would be chargeable in case of transaction or transfer by an owner of agricultural land and rural residential property to his class-j heirs as defined in the schedule under section 8 of the hindu succession act, 1956 (for brevity, 'the succession act'). .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2008)152PLR484
..... instructions, when translated in english, read as under:toall collectors (deputy commissioners) in state,chandigarh, dated 3.6.2008.sub: regarding stamp duties on conveyance deed registration deed on thelands allotted by the government.siron the subject cited above, i have been directed to invite your attention and it is instructed that under the provisions of section 47-a of the indian stamp act, 1899 and punjab government rules 1983 for valuation of instruments, if according to it any registration deed for such land is executed ..... having been previously executed by any person, is executed in india on or after the first day of july, 1899;(b)to(c)x x x x x x x x x x x xprovided that, notwithstanding anything contained in clause (a), (b) or (c) of this section or in schedule i, and subject to the exemptions contained in schedule i-a, the following instruments shall be chargeable with duty of the amount indicated in schedule i-a as the proper duty therefore, respectively, that is to say-(aa) every instrument mentioned in schedule i-a as chargeable with duty under that schedule, which, not having been previously executed by any person is executed in punjab .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1962P& H167
..... decision in this revision petition is whether a foreign award has to be stamped in accordance with the provisions of the indian stamp act, 1899, before it is filed and made a rule of the court in india ..... it is common ground that the only charging section in the indian stamp act, 1899, which governs the present case is section 3(c), which is in ..... have said above, i would accept this petition, set aside the judgment of the trial court and hold that there award in question requires to be stamped in accordance with the provisions of the indian stamp act before it is filed and made a rule of the court. ..... (c) every instrument (other than a bill of exchange or promissory-note) mentioned in that schedule, which, not having been previously executed by any person, is executed out of india on or after that day, relates to any property situate, or to any matter or thing done or to be done, in india ..... 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 property duty therefor respectively, that ..... the respondent, they filed the present application in the court to the subordinate judge, 1st class, delhi, under section 6 of the arbitration (protocol and convention) act and section 17 of the indian arbitration act for the enforcement of the foreign award. ..... in my opinion, it does, because, in the first instance, it has to be filed in a court situate in india and has to be .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1953P& H28
..... ), the question came up whether an acknowledgement containing words such as 'baqi rahe lene lekha kar ke', 'baqi rahe', 'baqi rahe lene', 'baqi rahe dene', 'baqi lene' or 'baqi dene' amounted to mere acknowledgment chargeable with stamp duty of one anna only under article 1, schedule i of the indian stamp act or constituted an agreement or bond chargeable with duty under articles 5 and 15 respectively of the first schedule. ..... judge considered what really was the main questionin the case, namely whether the acknowledgement of the 24th of march 1937 could be held to be a promise to pay in writing and therefore came within clause (3) of section 25 of the indian contract act; for, if the acknowledgement could not be held to be a promise to pay in writing then the cause of action had ceased to be enforceable for all later acknowledgements were in identical terms with the acknowledgement of the 24th of march ..... when the debt has become barred by limitation there is section 25(3) of the contract act and there can be no doubt under the section itself that the written promise to pay falling within this furnishes a fresh cause of action ..... in 'maniram's case', the question was only whether the particular document amounted to an acknowledgement for the purposes of section 19 of the limitation act and it is not easy to understand why reference to english principles was made. ..... the promise to pay necessary to bring a case within clause (3) of section 25 of the indian contract act must be in writing. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1955P& H88
..... stamp under section 19, indian stamp act seems to arise when a first holder in british india does any one of the following things:presentation for acceptance or for payment or endorses, transfers or otherwise negotiates it in british india.in the present case i must hold that none of these things were done therefore even under the strictest view which the appellant would like me to take the promissory note did not require any fresh ..... prepared to go further and hold that if a british indian stamp is already on the promissory note it will not require a fresh stamp, because if that is done the crown or the state as the case may be will be charging double duty.the object of the stamp act is to collect revenues for the state and it has never been held that courts will enforce payment of double duties on instruments which fall under the indian stamp act ..... case it was necessary that before presentment could be made another four anna stamps should have been affixed and as they were not affixed the promissory note was not properly stamped within the meaning of section 35, indian stamp act. ..... subject to the provisions of this act and the exemptions contained in schedule 1, the following instruments shall be chargeable with duty of the amount indicated in that schedule as the proper duty there for respectively, that is to say(a) * * * *(b) every bill of exchange (payable otherwise than on demand) or promissory note drawn or made out of india except part b states on or after that day .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1966P& H169
..... 29, 1962, and on the same date impounded by the registration authority under section 33 and section 38 of the indian stamp act, 1899 (act 2 of 1899), and forwarded to the collector of stamps to be dealt with according to the provisions of this act for the matter of realisation of statutory duty and any penalty that may be imposed in connection with the deficiency in ..... case, air 1960 mad 21 overcomes this by pointing out that as soon as a mandamus is issued to the chief controlling revenue authority to state a case to the high court under section 57(1) of the act, the substantial effect is to quash its order and then direct it to make the reference so that immediately as its order is quashed the matter becomes at large and must be deemed to be pending when ..... when nothing is pending before the chief controlling revenue authority a petition for mandamus to the high court for the statement of a case by that authority may be made without first making an application in this behalf to that authority for the reason that no such infructous application can be made to that authority it having no jurisdiction to make a reference unless the case is pending ..... deed now under consideration, and the recital of such gift in this deed, would or would not turn it into a gift-deed in the present case which attracts stamp duty under item 33 in schedule i of the act. ..... item 33 in schedule i, as amended in delhi, of the said act and was of the opinion that the instrument was liable to a stamp duty of rs. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1966P& H488
..... that the lease deed in question was liable to stamp duty, under article 35 (c) of schedule i to the indian stamp act and determined the deficiency in duty at rs. ..... been called upon to decide is whether the article applicable to the lease deed is article 35 (a) (iii) or 35 (c) of schedule i to the indian stamp act. ..... reference under section 57 of the indian stamp act, 1899. ..... a letters patent appeal which was allowed and it was held that the respondents were entitled to have the whole question referred to this court under section 57 of the stamp act. ..... be paid to the lessor on the date of occupancy, as advanced rental for the first 36 months from the date of occupancy at the rate above mentioned, namely rs. ..... 25,500/- was nothing but an advance rent for a period of first 36 months and consequently it was not a case of granting of lease for money advanced in addition to ..... the question referred for decision is as to the propel stamp duty payable on the instrument of lease dated the 27th july, 1954, ..... our answer to the reference would be that the document of lease was properly stamped and article 35 (c) was not applicable. ..... however, felt that the document was not properly stamped and, therefore, impounded the same and forwarded it to the collector of stamps for necessary action. ..... appeal before the chief controlling revenue authority, delhi, who took the view that the document had been executed for an advance in addition to the rent reserved and was liable to stamp duty under clause (c) of article 35. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1966P& H282
..... the document, rw6/a according to the counsel, purporting, as it does, to be thirty years old and having been produced from proper custody, attracts the presumption under section 90, indian evidence act; no reason having been shown as to why the presumption as to the authenticity of the signature of the officer concerned and of the other parts of the document be not raised and why the document should not be presumed to ..... election petition, it has been urged that didar singh is not a member of the scheduled caste as declared by the constitution (scheduled caste) order 1950, and that he wrongly represented himself to be a ramdasi or ramdasia ..... opinion, it is amply proved that these two documents relate to didar singh's nephew and in them jasmel singh was stated to be ramdasia, a scheduled caste, and this was attested by sarpanch gurbachan singh. ..... in his cross-examination in answer to a direct question, he first categorically denied having attested any application by jasmel singh son of balwant singh, brother of didar singh, student of village bambai bhai, for remission of fee, in which it was assorted that the said ..... the respondent, no serious attempt has been made to show that such documents, as a rule, bear any stamp, as apparently assumed by the learned tribunal. ..... there was no stamp or seal of the authority issuing it and the tribunal, there-fore, considered its authenticity to be doubtful it has been added that merely because a ratia takes into his head to describe himself as ram .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1967P& H9
..... it appears to us that this would be in consonance with the construction which is to be placed on the words 'where there has been an appeal' employed in article 182 (2) of the first schedule of the indian limitation act, 1908. ..... non-payment of additional court-fee is not an 'order of dismissal for default' within section 2(2)(b) civil procedure code, but is a decision on question of court-fee involving the dismissal of the suit or appeal under the court-fees act and is appealable as a decree as being an adjudication which conclusively determines the rights of the parties with regard to a matter in controversy between them'.in the opinion of biswas, j. ..... the question in that case also related to the starting point of limitation under article 182 (2), schedule i of the indian limitation act of 1908. ..... in this case, the question for the full bench was:--'whether a memorandum of appeal, which is found to be defective for want of proper court-fee and is, therefore, not admitted in view of section 4, courts-fees act, and it is ultimately rejected on that ground, can be treated as an appeal when the court has refused to admit or register it as an appeal. ..... this conclusion of the bench clearly stamps the order of the district judge passed on 12th of august 1959, not only as final but judicial.all-in-all, we are inclined to the view that the order passed by the district judge, sangrur, on 12th of august ..... bennayya, (.1899) ilr 22 mad 155, and saminatha ayyar v. .....
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