Judgment Search Results Home > Cases Phrase: indian stamp act 1899 section 32 certificate by collector Page 1 of about 350 results (0.097 seconds)

Kanagalakshmi Ganaguru Vs. The Inspector General of Registration, Chen ...

Court : Chennai Madurai

..... however, if the purchaser is opted to register the sale certificate then the provisions of indian stamp act, 1899 will come into play and stamp duty to be collected on the sale certificate under article 18 read with 23 of the stamps act and the provisions of section 47-a of the indian stamp act cannot be invoked in the matter of sale certificate issued on the auction sale. 9. ..... thereafter, the third respondent referred the matter to the special deputy collector (stamps), virudhunagar, the second respondent herein to initiate proceedings under section 47-a of the indian stamp act, 1899. ..... ) challenging the notice issued by the special deputy collector (stamps), virudhunagar, the second respondent herein, dated 25.11.2013 directing the petitioner to appear before him for enquiry pertaining to the proceedings for deficit stamp duty under section 47-a of the indian stamp act, 1899, the present writ petition has been filed. 2. ..... certificate of sale (in respect of each property put up as a separate lot and sold), granted to the purchase of any property sold by public auction by a civil or revenue court or collector or other revenue officer- (a)where the purchase money does not exceed rs.10one rupee (40 n.p under act xiv of 1958; increased to 60 n.p by the t.n.act viii of 1962 (w.e.f 10.09.1962)(b)where the purchase money exceeds rs.10 but does not exceed rs.25;two rupees (w.e.f.1.7.1992) (rs.1.50 prior thereto 75 n.p under act xiv of 1958 were increased to rs.1.15 (w.ef. .....

Uma Shankar Sah Vs. the State of Bihar and ors.

Court : Patna

..... in exercise of its powers under section 9 of the indian stamp act, 1899 and section 78 of the indian registration act, 1908 issued exemption notifications bearing nos. ..... 1714 (under section 9 of the indian stamp act) and 1713 (under section 78 of the india registration act).7. ..... in light of the above discussions i am plainly of the view that the action of the collector in initiating a certificate proceeding for recovery of the stamp duty and the registration fee for the deed of mortgage executed by the petitioner is quite unsustainable in law. ..... the certificate case was instituted by the collector, banka for recovery of the amount allegedly payable as stamp duty (rs. ..... the collector accordingly got the certificate case instituted for realisation of the amount as stated above.6. ..... it is contended on behalf of the collector that documents for taking agriculture loans from regional rural banks or from the state bank of india, thus, got the benefit of exemption from payment of stamp duty and registration fee only from 15.12.1998 and not from any date prior to it.8. ..... to someone charged with the responsibility of collection of state revenue the collector's contention would appear to be correct and valid. ..... 6 of 2002-03 instituted against him before the subdivisional certificate officer, banka. ..... the proceeding arising therefrom in certificate case no. ..... the certificate and. ..... the stand of the collector is simple and straight-forward ..... the petitioner seeks to challenge the proceedings of certificate case no. .....

M/S. Kukumina Constructions (P) Ltd. Vs. Sub-registrar-cum-stamp Colle ...

Court : Orissa

..... to believe that the market value of the property which is the subject matter of such instrument has not been truly set forth in the instrument, he may, after registering such instrument, refer the matter to the collector for determination of the market value of such property.the expression "refer the matter" appearing in section 47a(1) of the indian stamp act to the collector for determination of market value of the property does not mean transmission of the document to the ..... to appreciate this contention, it is necessary to know what is contemplated in section 47a of indian stamp act, 1899 (orissa amendment) and rule 28 of the orissa stamp rules, 1952. ..... according to the petitioner, there is no such provision either under the indian registration act, 1908 or the indian stamp act, 1899 that empowers the registering officer to issue such notice as under annexure-3 and to withhold the sale deed after completion of registration. ..... ""61 endorsements and certificate to be copied and document returned. ..... in paragraph 4 of the counter affidavit, opposite party no.1 relying on the above statutory provisions has justified his action in withholding the registration certificate. .....

Pakkiri Vs. Saraswathi and Others

Court : Chennai

..... parma nand reported in air 1946 privy council 51, the supreme court held that the words "for any purpose" found in section 35 of the indian stamp act, 1899 should be given their natural meaning and effect and would include a collateral purpose and that an unstamped document (partition deed) in that case could not be used even to corroborate the oral evidence for the ..... referring to the concerned provisions of the indian stamp act, their lordships of the supreme court held in categorical terms that though a document which is inadmissible for non-registration under section 49 of the registration act, when it is sought to be used for the purposes mentioned in the proviso to the said section, the proviso will not include the applicability of sections 33 and 35 of the indian stamp act, 1899. ..... for the sake of convenience, section 35 of the indian stamp act, 1899 is reproduced here under: 35. ..... 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, 1898 ( 5 of 1898); (e) nothing herein contained shall prevent the admission of any instrument in any court when such instrument has been executed by or on behalf of the government or where it bears the certificate of the collector as provided by section 32 or any other provision of this act. 7. .....

Dr.Meera Thinakaran Vs. the State of Tamil Nadu.

Court : Chennai

..... undoubtedly, a certificate of sale granted to the purchaser of any property held by public auction by a civil or revenue court or collector or revenue officer, is liable to be charged with duty under article 18 of the indian stamp act, 1899. ..... the only legal implication is, if the certificate of sale is not registered, it is not admissible in evidence under section 35 of the indian stamp act and section 49 of the registration act, in view of the law laid down by the hon'ble supreme court in raghunath vs kedar nath, 1969(1) scc 497. ..... sub section 2 of section 147 of the said act reads as follows: (2) the said duty shall be levied:(a) in the form of a surcharge on the duty imposed by the indian stamp act 1899, as in force for the time being in the union territory of delhi,on every instrument of the description specified below, and(b) at such rate as may be determined by the corporation not exceeding five per cent, on the amount specified ..... a mandamus to direct the second respondent to state the case relating to the petitioner's appeal bearing p.m.no.12096-p-1/2003 before him culminating in his impugned order dated 06.11.2003, and refer the same to this court under section 57 of the indian stamp act ii of 1899 for a decision on the stamp duty leviable upon the document concerned in the case.6. .....

In Re: Coronation Tea Co. Ltd.

Court : Kolkata

Reported in : AIR1961Cal528,[1962]32CompCas568(Cal)

..... in case a company fails to cancel the share transfer stamps as provided in this rule the company shall be liable to the penalty prescribed by section 63 of the indian stamp act, 1899 : provided that for the purpose of cancelling 'share transfer' stamps, the provincial government may, on being satisfied by a certificate from the collector or the superintendent ofstamps, permit any joint stock company to adopt any other method in lieu of perforation by means ..... --18th july, 1941,--in exercise of the powers conferred by section 75 of the indian stamp act, 1899 (ii of 1899), read with the government of india, finance department (central revenues ..... stamps affixed to deeds of transfer of shares shall, before effect is given to the transfer by the joint stock company concerned, be cancelled by the company by means of a punch which can perforate either the word 'cancelled' or an abbreviation thereof, namely, 'cancld' or 'canceled' or the initials of the company, in sufficient prominence to render the stamps permanently unfit for re-utilisation even though the stamps were previously cancelled in accordance with section 12 of the indian stamp act, 1899. ..... lays down 'even though the stamps were previously cancelled in accordance with section 12 of the indian stamp act, 1899' ..... it can be said to have been affixed in accordance with law it must be cancelled either by the person who affixes it or by the person who executes the instrument, if it bears an adhesive stamp (section 12 indian stamp act). .....

Anil Kumar JaIn Vs. Collector/Collector Stamp, Etawah and Others

Court : Allahabad

Reported in : 1998(2)AWC929

..... 3, inproceedings under section 47a/33 of the indian stamp act. ..... the learned counsel contends that the impugned recovery certificate is without jurisdiction inasmuch as it has been issued by the collector who himself had passed the order dated 13th august, 1987. ..... learned counsel of the petitioner also contends that the order dated 13th august, 1987 upon which the recovery certificate is founded is bad inasmuch as it was passed in violation of the principles of natural justice as the petitioner was not granted any opportunity of hearing. ..... by means of this petition under article 226 of the constitution, the petitioner prays that the recovery certificate dated 18th june, 1981, a photo-copy whereof ts annexure-1 to the petition, be quashed. ..... 49 of 1975 which enjoins upon the collector to recover all dues and penalties and other sums required to be paid under the act as arrears of land revenue.4. ..... this argument, in the opinion of the court, is totally misconceived and clearly betrays the ignorance of the provisions of section 48 of the act as substituted by the u. p. ..... 1899 (hereinafter called the act), as amended by the state of uttar pradesh and the impugned recovery certificate has been issued by way of implementation of the said order dated 13th august, 1987.3. ..... the order dated 13th august, 1987 was passed by the assistant commissioner stamp. ..... act no. .....

M/S Industrial Cables Ltd. Vs. State of Haryana and Others

Court : Punjab and Haryana

..... per section 32 (2) of the indian stamp act, 1899 (hereinafter referred to as `the act').no stamp duty was leviable as the petitioner-company had obtained a certificate as per provisions contained in para 119 part i-b of chapter i of the haryana stamp manual. ..... per the certificate, on this application, the collector made an endorsement under section 32(2) of the stamp act. ..... the written statement, a preliminary objection has been taken that as per section 9 of the indian stamp act, 1899, the collector was not competent to exempt the stamp duty on the sale deed executed by the petitioner-company. ..... perusal of the section 9 shows that the necessary certificate for exemption from stamp duty is to be given by the state government and once such a certificate is given then the collector can proceed to exempt the stamp duty as per sections 31 and 32 of the act. ..... petition is allowed and the petitioner is at liberty to apply to the state government under section 9 of the act and get the requisite certificate and thereafter seek exemption of stamp duty from the collector under section 32 (2) of the act. ..... the absence of a certificate issued by the registrar of companies under item 119 of the haryana stamp manual, the collector cannot grant exemption under section 32(2) of the act. ..... petitioner-company had not obtained the said exemption certificate from the state government and in the absence of that certificate, the collector was not competent to exempt the commissioner from payment of stamp duty. .....

Anitha Rajan Vs. R.D.O.

Court : Kerala

Reported in : 2010(1)KLT932

..... she contended that as the power of attorney was executed in malaysia, it should have been got certified by the collector within three months from the date of execution as contemplated under section 18 of the indian stamp act, 1899 (which is para materia with section 18(1) of the kerala stamp act, 1959) and that as it has not been certified under section 31 of the indian stamp act, 1899 (which is para materia with section 31 of the kerala stamp act, 1959), the power of attorney cannot be acted upon. ..... it was held that it is only in a case where the opinion of the collector is sought regarding the proper stamp duty payable on an instrument that the collector gets the power to proceed in accordance with section 31 of the indian stamp act, 1899 and that as proper stamp duty has already been paid, it was not necessary to produce the power of attorney before the collector for adjudication. ..... velu (supra) that a power of attorney executed in malaysia but engrossed on indian non-judicial stamp paper need not be produced before the collector for certification. ..... the learned single judge of the madras high court held that the power of attorney executed in malaysia which was engrossed on indian non-judicial stamp paper need not be produced before the collector for certification since the full stamp duty has already been paid. .....

Govind Ram Paliwal Vs. Radha Mohan

Court : Allahabad

Reported in : AIR1971All280

..... one of the pleas, on which the suit has been contested is that the hundis are not duly stamped and as such are inadmissible and the certificate granted by the collector under section 32(3) of the indian stamp act, after the deficiency in stamp duty has been made good, could not make the hundis admissible. ..... it has also been contended by the learned counsel for the applicant that the stamp act being a fiscal statute enacted to secure revenue for the state, the stringent provisions of the act are conceived in the interest of the revenue and the opposite party is not entitled to object to the admissibility of the instrument after the collector has granted the certificate under section 32 of the stamp act. ..... the trial court held that the hundis in suit were inadmissible for want of proper stamp duty and that the inadmissibility could not be cured by the certificate of the collector purported to have been given under section 32 of the stamp act (hereinafter referred to as the act). ..... under the indian stamp act ii of 1899, every instrument mentioned therein has to be duly stamped before the same can be admitted in evidence for any purpose. .....