Court : Andhra Pradesh
Reported in : 2000(2)ALD74; 2000(1)ALT336
..... under section 40 of the indian stamp act, 1899, the collector who has received the document under section 38 of the said act shall proceed to decide whether the instrument is duly stamped or is not chargeable with duty or if it is chargeable with duty and is not duly stamped, he shall require payment of the proper duty or the amount required to make up the same together with a penalty of rs.5/- or if he thinks fit, (an amount not exceeding) ten times the amount of the proper duty or of the deficient ..... section 56 of the stamp act provides for a reference to the chief controlling revenue authority by the collector in respect of adjudications sought from him under section 31, 40 or 41 of the stamp act and where the collector feels doubt as to the duty chargeable on ..... he refers to section 31 of the stamp act and contends that the petitioner ought to have approached the collector under the said section for adjudicating the proper stamp duty payable on the document ..... the document is impounded by an authority receiving evidence and has admitted such instrument in evidence upon payment of deficit stamp duty and penalty as provided under section 35 of the stamp act, he shall send to the collector, an authenticated copy of such instrument, together with a certificate in writing, stating the amount of duty and penalty levied in respect thereof and shall send such amount to the collector or to such person as he may appoint in this behalf, as contemplated in section 38(1) of the stamp act.18. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1999(2)ALD314; 1999(1)ALT815
..... 'by reading the provisions of section 41 of indian stamp act, 1899, it is evident that the person who himself brings to the notice of the collector that the instrument has been unduly stamped by an accident, then the collector on being satisfied has to proceed to collect the deficit stamp as contemplated under sections 33 and 40 of the indian stamp act.7. ..... on payment of the duty, the collector shall add a certificate under section 42. ..... if the court has admitted in evidence an instrument upon payment of penalty and/or duty, it shall send to the collector an authentic copy of such instrument together with a certificate stating the amount of duty and penalty levied in respect of that instrument, and shall send such amount to the collector. ..... section 38 of the said act reads as hereunder :'(1) when the person impounding an instrument under section 33 has, by law or consent of parties authority to receive evidence and admits such instrument in evidence upon payment of a penalty as provided by section 35 or of duty as provided by section 37, he shall send to the collector, an authenticated copy of such instrument, together with a certificate in writing, stating the amount of duty and penalty levied in respect of thereof, and shall send such amount to the collector, or to such person as he may appoint in this behalf. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2002(2)ALT15
..... court held as follows:'on the question whether the certificate given by the revenue authority under clause (a) of sub-section (1) of section 40 of the indian stamp act (ii of 1899) is conclusive and binding under the act and whether it binds the civil court on a question of inadmissibility on the ground of its being insufficiently stamped.held that the certificate issued under clause (a) of sub-section (1) in respect of matters stated therein, viz ..... the instant case, for impounding the document under section 38(2) of the indian stamp act. ..... alt 8 (nrc) it was held that the certificate given by the revenue authorities is conclusive under section 40 of the act and binding on the civil court and prevails over its decision on a question of admissibility on the ground of its being insufficiently stamped.4. ..... in such circumstances, this court held that the certificate issued by the revenue authorities had become final and conclusive and it was not open to the civil court to take a different view on ..... case in an application filed by the tenant under section 50(b) of the hyderabad tenancy and agricultural lands act, the court initially decided to impound the document and levy penalty without sending the same to the collector, but subsequently, chose to send the document to the revenue authorities for a decision under section 38(2) of the act. ..... having not been satisfied with the stamp duty and penalty levied by the court, requested the court to refer the document to the collector, i.e., r.d.o. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1999(5)ALD26; 1999(4)ALT706
..... the question of admitting the same in evidence will arise only after the court impounds the document as contemplated under section 33 of the indian stamp act, 1899. ..... procedure for impounding the document is specified under section 35 of the stamp act and after impounding the document the same can be admitted in evidence under section 37 of the said act. ..... under section 33 of the stamp act, every person having by law or consent of parties authority to receive evidence, and every person-in-charge of a public office, except an officer of a police, before whom any instrument, chargeable, in his opinion, with duty, is produced or comes in the performance of his functions, shall, if it appears to him that such instrument is not duly stamped, impound the ..... , the officer concerned has to send the authenticated copy of such instrument together with a certificate in writing, statingthe amount of duly and penalty levied in respect thereof and shall send such amount to the collector or to such person as he may appoint in this behalf. ..... is needless to observe that if the party consents for impounding the document, the court itself can impound the document, otherwise it has to direct the party concerned to approach the collector or the person authorised by him for getting the document impounded before the same is received in evidence.5. ..... as this being a suit for specific performance, as per the proviso to section 49 of the registration act, even if it is a sale-deed the same can be admitted in .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2008(6)ALD736
..... no doubt well settled that copy of the instrument cannot be validated by impounding and this cannot be admitted as secondary evidence under the indian stamp act, 1899.section 37 of the act would be attracted where although the instrument bears a stamp of sufficient amount but such stamp is of improper description, as in the present case where the proper stamp duty of re. ..... rule provided the person holding the original instrument moves the collector within three months of the execution of the instrument for certification by endorsement and the 'collector is satisfied that the stamp of improper description was used solely on the account of the difficulty or inconvenience of the holder of the instrument to procure the adequate stamp duty required to be paid on the instrument but the power under section 37 and rule 19, even after framing the rules by ..... the plaintiff approached the collector for a certificate and his visits to collector's office were all ..... rule 19 of the madhya pradesh stamp rules, 1942, the collector of stamp is authorized to receive the proper stamp duty on an instrument which bears a stamp of proper amount but of improper description, and on payment of the adequate duty chargeable under the act he would certify by endorsement on the instrument that the instrument is duly stamped. ..... 263 of 1977 on the file of the district munsif court, tadepalligudem and obtained a sale certificate on 26.10.1984 and that he was in need of money for agricultural investment and offered to .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR2005AP32; 2004(5)ALT804
..... of the same would support the averments in the counter affidavit that the action was initiated under section 41a of the indian stamp act,1899 (for brevity 'the act') by issuing a notice to the petitioners on 25-11-1994, and therefore, the action initiated is ..... not levied or short levied:-(1) whereafter the commencement of the indian stamp (andhra pradesh amendment) act,1986, any instrument chargeable with duty has not been duly stamped and registered by any registering officer by mistake and remarked as such by the collector or any audit party, the collector may, within five years from the date of registration serve a notice on the person by whom the duty was payable requiring him to show cause ..... (4) any (amount) payable under this section shall be recovered as an arrear of land revenue).a plain reading of sub-section (1) of section 41-a of the act, reveals that when an instrument chargeable with stamp duty has not been duly stamped and registered by any registering officer, the collector may within five years from the date of registration, serve a notice on the person by whom duty is payable, to show cause why proper duty should not ..... further, as rightly submitted by the learned assistant government pleader, as the order passed by the collector under section 41-a (1) of the act, an appeal would lie under sub-section (3) thereof to the chief controlling revenue officer, within a period of three months from the date ..... (amount) the collector shall add a certificate under section 42. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2005(5)ALD274
..... bolleddula papanna, : 2003(3)ald50 , while dealing with similar question in relation to section 35 of the indian stamp act 1899 and section 49 of the indian registration act 1908 held that where an unregistered partition deed was insufficiently stamped and inadmissible it is to be used for collateral purpose under proviso to section 49 of registration act only on payment of the stamp duty and penalty.6. ..... section 35 of the indian stamp act reads as hereunder:35 ..... times the amount of the proper duty or deficient portion thereof exceeds (fifteen rupees) of a sum equal to ten times such duty or portion;(b) where any person from whom a stamped receipt could have been demanded, has given an unstamped receipt and such receipt, if stamped would be admissible in evidence against him, then such receipt shall be admitted in evidence against him on payment of a penalty of (three rupees) by the person tendering it;(c) where a contract or agreement of ..... or agreement 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;(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 of any other provision of this act. 5. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2001(1)ALD509; 2001(1)ALT208
..... filed by the 3rd defendant having been aggrieved by the order dated 17th july, 1997 passed by the learned appellant authority-cum-subordinate judge, piler in cma no.10 of 1997 which was preferred under section 47-a(4) and (5) of indian stamp act, 1899 as amended by act 22 of 1971, against the order passed by the district collector in proceedings r.dis.spl. ..... the defendants took the preliminary objection that the suit is not correctly valued stating that the suit property as per the valuation certificate issued by the sub-registrar, vayalpad is more than rs.2,40,000-00 and so the district munsif's court at vayalpad has no pecuniary ..... on the basis of the market value certificate the district munsif, vayalpad returned the plaint for ..... has not been truly setforth in the instrument and after enquiry the sub-registrar fixed the market value of the property at rs.9,67,700-00 as per basic value register and charged stamp duty of rs.1,03,830-00 and ordered the appellants to pay the deficit stamp duty of rs.99,319-00 plus registration fee of rs.4,515-00 on the document. ..... krishna reddy under the sale deed dated 15-5-1995 and paid stamp duty of rs.6,600-00 on the said document and presented the same for registration ..... who by his order dated 17-7-1997 allowed the said appeal in part fixing the market value of the property at rs.80,000-00 and directed the appellants (respondents 1 to 3 herein) to remit the deficit stamp duty of rs.2,222-00 with due and proportionate registration fees. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2006(6)ALD136; 2006(6)ALT476
..... a short but interesting question that arises for consideration in these two writ petitions is as to whether it is competent to the revenue divisional officer (rdo) to impound improperly/inadequately stamped document under section 33 of the indian stamp act, 1899 (the stamp act, for brevity) and deal such important documents in accordance with sections 38 and 40 of the stamp act.2. ..... section 33 read with sections 38 and 40 of the stamp act confer power on the collector to impound the document which is not duly stamped, determine the stamp duty and penalty payable on such document and on payment of such amount, issue certificate under section 40(1)(a) of the stamp act to the effect that the document is duly stamped. ..... :-indian stamp act - document produced not duly stamped to be impounded by the court - instructions - issued.in view of sections 33, 35, 38 of indian stamp act, when a document is produced into court not duly stamped, the court is bound to impound the same or send it to the collector for recovery of deficit stamp duty and penalty.in view of the same all the presiding officers of the courts concerned are directed to take the following steps:(1) to ensure that the documents which are produced in the court and which are liable to stamp .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2003(3)ALD50; 2003(3)ALT513
..... though the petitioner-plaintiff raised an objection that the said document was insufficiently stamped and inadmissible in evidence under section 35 of the indian stamp act, the court below failed to decide the said issue in the earlier order dated 31-7-2001. ..... it is also stated that by virtue of section 35 of the indian stamp act, the document, which is not stamped or properly stamped, cannot be used in a court of law for any purpose. ..... it is, however, open for the respondents-defendants to get the said instrument impounded to receive the same in evidence under section 35 of the indian stamp act for collateral purpose under proviso to section 49 of the registration act, 1908.10. ..... obviously, there is a mistake on the part of the court below in not deciding the objection raised by the petitioner even though it was specifically pleaded and objected that the said document was not stamped, in the sense, it was insufficiently stamped and inadmissible in evidence under section 35 of the indian stamp act. ..... under section 35 of the indian stamp act, an instrument not duly stamped is inadmissible in evidence unless such instrument is duly stamped. ..... it is further stated that the said document has been executed on a stamp paper of the value of rs.5-40 paise, but as per article 40 of schedule i-a of the indian stamp act, the said partition deed has to be executed on a stamp paper the value of which should correspond to 3% of the value of the properties of the outgoing shareholder. .....
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