Judgment Search Results Home > Cases Phrase: indian stamp act 1899 section 32 certificate by collector Court: karnataka Page 1 of about 5 results (0.105 seconds)

Sri Ramakrishna theatre Vs. Chief Revenue Controlling Authority

Court : Karnataka

Reported in : AIR1962Kant266; AIR1962Mys266; ILR1962KAR396

..... 42 of the indian stamp act 1899, on 27-3-1952 as collector under the stamp act.thereafter, the executant preferred an appeal to the collector of south kanara against the order of the assistant registrar of joint stock companies and collector of stamps. ..... 40 sub-section (2) of the indian stamp act. ..... 58 of the transfer of property act, and (d) whether the stamp duty levied on the instrument in question held as mortgage deed under art, 33(a) of schedule 1-a of the indian stamp act is not in order and if so, the amount of stamp duty leviable on this document. ..... 57 follow the indian stamp act) has been made by the chief controlling revenue authority (commissioner of stamps in mysore) referring certain questions raised therein for the decision of this court under sec 54(2) of the act in the following circumstances: the manager director of sri ramakrishna theater, udipi, south kanara executed a document in favour of canara industrial and banking syndicate for a consideration of rs. ..... 300/- under art, 33 (b) of schedule 1-a, of the indian stamp act as amended by the madras stamp act of 1922. ..... 600/- under art 33 (a) of schedule 1-a of the indian stamp act as amended by the madras stamp act of 1922 was correct has submitted the following questions for the decision of the court under section 54 (1) of the mysore stamp act. ..... on being called upon by the assistant registrar recorded a certificate on the document under s. ..... (b) whether the certificate under s. .....

Muniyamma and Others Vs. Arathi Cine Enterprises Pvt. Ltd. and Others

Court : Karnataka

Reported in : [1993]77CompCas97(Kar); ILR1992KAR1262; 1992(2)KarLJ614

..... in that decision also a division bench of the kerala high court has held that under section 12 of the indian stamp act, 1899, cancellation of the stamps has to be done either when the stamps are affixed or when the instrument is executed, that is, when the executant affixes his signature ..... section 108(1) of the act provides that : 'a company shall not register a transfer of shares in, or debentures of, the company, unless a proper instrument of transfer duly stamped and executed by or on behalf of the transferor and by or on behalf of the transferee and specifying the name, address and occupation, if any, of the transferee, has been delivered to the company along with the certificate relating to the shares or debentures, or if no such certificate is in existence, along with the letter of allotment of the ..... unless the instrument of transfer of shares is duly stamped and executed by or on behalf of the transferor and by or on behalf of the transferee and has been delivered to the company along with the certificate relating to the shares or debentures or if no such certificate is in existence, along with the letter of allotment of the shares or debentures, the transfer cannot at all be ..... portions marked therein as exhibit r-2(a) and r-2(b) relate to the certificate of extract dated november 7, 1989, and entries dated november ..... the case of the petitioners is that no share certificates were issued at any time; that they did not sell or transfer their shares for consideration to any .....

Dr. Usha Mohan Das Vs. the Divisional Commissioner, Bangalore Division ...

Court : Karnataka

Reported in : 2001(3)KarLJ463

..... therefore, the deputy commissioner of the area who has been notified for the purpose of the provisions of the karnataka stamp act, 1957 has to examine the document with regard to the value of the property which is the subject-matter of 'conveyance' deed, after registration of the document by the registering authority under the provisions of the indian registration act, then only the second respondent can exercise his power under section 45-a(2) and (3) of the act of 1957. ..... indian registration act, 1908 and the rules framed thereunder and after following the procedure laid down under the provisions of the act and rules, if he is satisfied that petitioner has complied with the various aspects as provided under section 34 of the act, 1908 for registration of the document presented before the third respondent, the document can be registered and if he finds that the document is insufficiently stamped, after registration of document he can refer the document to the ..... second respondent to conduct an enquiry as provided under section 45a of the karnataka stamp act, 1957 and rules thereunder for the purpose of finding out correct market value of the property which is the subject-matter of the document presented for its registration .....

Mrs. Devaki and anr. Vs. Mrs. Lingamma

Court : Karnataka

Reported in : ILR2002KAR2125; 2002(3)KarLJ77

..... squarely falls within the term clause (b) of sub-section (24) of section 2 of the indian stamp act which sub-section defines the term 'settlement' under the indian stamp act and the same is the definition of the word 'settlement' under the karnataka stamp act also. ..... when once, the document falls within the definition of the term settlement under the said sub-section of the indian stamp act, in my view it is futile to contend that it is not a settlement deed and that it is a ..... the word 'settlement' as defined under section 2(24) of the indian stamp act and section 2(1)(q) of the karnataka stamp act is a non-testamentary disposition, in writing, of movable or immovable properties made in consideration of marriage, for the purpose of distributing property of the settlor among his family or those for whom he desires to provide, or for the purpose of ..... the learned counsel for respondent while inviting my attention to section 2(24) of the indian stamp act and also to section 2(1)(q) has contended that the father of the plaintiff had settled the property for the purpose of providing for his wife and daughter who were depending on him and hence, the document in question is ..... document is executed for any of the purposes mentioned in the above sections of the indian stamp act or the karnataka stamp act, then it could be called a 'settlement deed'. ..... falls within the term of clause (b) of sub-section (24) of section 2 of the indian stamp act which sub-section defines the term 'settlement'. .....

Doddabasappa Vs. Gurubasappa (Deceased) by L.Rs. and Others

Court : Karnataka

Reported in : AIR2001Kant149; 2001(4)KarLJ104

..... his argument for the respondent adopted the note on the words 'for any purpose' in section 35 contained in edition 4, of sir dinshah mulla's book on the indian stamp act, 1899. ..... the direction against defendants 1, 2 and 4 to 10 to pay the stamp duty and penalty, as provided under section 34 of the indian stamp act, before its admission and recording of evidence.2. ..... subject to objections clearly indicated in the present case as well, that, court has not applied its mind, and has not determined the question of admissibility of document to attract section 35 of the karnataka stamp act which is analogous to section 36 of the indian stamp act. ..... stamped; (c) 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 criminal-procedure code, 1898; (d) 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 deputy commissioner as provided by section 32 or any other provision of this act and such certificate ..... may thereupon, notwithstanding anything contained in the order admitting such instrument in evidence, or in any certificate granted under section 41, or in section 42, prosecute any person for any offence against the stamp law which the deputy commissioner considers him to have committed in respect of such instrument'. .....

P.C. Sriramulu Vs. T.P. Sathyanarayan

Court : Karnataka

Reported in : ILR1992KAR2794

..... (r)partners.for purposes of appreciating the contentions advanced by the petitioner, it would be relevant to refer to some of the provisions of the stamp act:section 72(1) of the karnataka stamp act, 1957 reads:'the indian stamp act, 1899 (central act ii of 1899) as in force in the madras area, shall, notwithstanding anything contained in any law, extend to the whole of the state of karnataka, and shall remain in force in so far as such act relates to the matter specified in entry 14 of list iii of the seventh schedule to the constitution in respect of documents specified in entry ..... 'section 2(22) of the indian stamp act, 1899 reads:'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 contingency which may or may not be performed or happen;'section 35 of the indian stamp act, 1899 reads:'instruments not duly stamped inadmissible in evidence, etc. ..... section 2(22) of the indian stamp act accepts the definition of the promissory note in the negotiable instruments act. ..... if the promissory note is payable on demand the stamp duty payable is under article 49(a) schedule 1 to the indian stamp act and in the instant case stamps more than the requisite that is required is paid. .....

B. Thippeswamy Vs. Goramma

Court : Karnataka

Reported in : ILR2008KAR3716

..... thus, though both section 34 of the stamp act (corresponding to section 35 of the indian stamp act) and section 49 of the registration act, both bar the document being received as evidence, the bar is absolute under stamp act (unless deficit duty and penalty is paid) and the bar is not absolute under registration act.therefore under section 34 of the karnataka stamp act there is a bar for a document being received in evidence and the same is absolute unless deficit duty and penalty is paid. ..... section 35 of the indian stamp act is similar to section 34 of the karnataka stamp act. ..... as already noted, section 35, indian stamp act, enacts that no instrument chargeable with duty shall be admitted in evidence for any purpose. mr. ..... their lordships see no reason why the words 'for any purpose' in the indian stamp act of 1879 should not be given their natural meaning and effect. ..... the following passage in this regard is apposite:the words 'for any purpose' in section 35, stamp act, should be given their natural meaning and effect and would include a collateral purpose. ..... parmanand , their lordships held that the words 'for any purpose' used in section 34 of the karnataka stamp act, 1957, had to be given their natural meaning and would include even a collateral purpose for which the party relying upon the document like the same to be admitted. ..... 4, of sir dinshah mulla's book on the indian stamp act, 1899. .....

Tukaram Ganu Pawar Vs. Chandra Atma Pawar

Court : Karnataka

..... the question of admissibility (with reference to section 34 of the karnataka stamp act, 1957 or section 35 of the indian stamp act, 1899 and section 49 of the registration act, 1908) will have to be decided by reading the document and deciding its nature and classification ..... , though both section 34 of the stamp act (corresponding to section 35 of the indian stamp act) and section 49 of the registration act, both bar the document being received as evidence, the bar is absolute under stamp act (unless deficit duty and penalty is paid) and the bar is not absolute under registration act'.14. ..... and the amount collected as duty and penalty, as provided under section 37(1); (e) if the party does not pay the duty and penalty, the court will have to pass an order impounding the document and send the instrument in original, to the district registrar for being dealt with an accordance with law as per section 37(2) of the karnataka stamp act.12 ..... stamp duty plus penalty; (d) if the party pays the duty and penalty the court shall certify that proper amount of duty and penalty has been levied and record the name and address of the person paying the said duty and penalty and then admit the document in evidence as provided under section 41(2); and the court shall send an authenticated copy of the instrument to the district registrar together with a certificate .....

Smt. Malliga Paneer Selvam W/O Sri R. Paneer Selvam Vs. Sri Raja Sathy ...

Court : Karnataka

Reported in : ILR2007KAR2786; 2007(5)KarLJ222; 2007(3)KCCR1698; 2007(4)AIRKarR326; AIR2007NOC1816

..... was posted for arguments in the suit on which date the appellant filed two applications, one for recalling of the order dated 17.2.2003 and another for sending the said documents to the collector for impounding thereof in terms of section 38 of the indian stamp act. ..... section 34 of the karnataka stamp act, 1957 ('stamp act' for short) states that instruments not duly stamped are ..... section 35 of the stamp act states that when an instrument is already admitted in evidence, such admission shall not be called in question at any stage of ..... dealing with an identical provision under the indian stamp act, 1899, the supreme court in the case of javer chand air 1961 sc 1655 has held that where a question as to the admissibility of a document is raised on the ground that it has not been stamped or has not been properly stamped, it has to be decided then and there when the document is ..... chand's case (supra) has held that when the document is tendered in evidence by the plaintiff while in witness box and objection is raised by the defendants that the document is inadmissible in evidence as it is not duly stamped or for want of registration, it is obligatory upon the trial judge to apply his mind to the objection raised and to decide the objection in accordance with law. ..... made above, it is clear that if an objection is raised with regard to admissibility of the document on the ground that the document is not duly stamped, the court has to decide the objection judicially then and there itself. .....

Raghunath Balakrishna Deshpande Vs. Biharilal Krishnaprasad Dave

Court : Karnataka

Reported in : AIR1972Kant159; AIR1972Mys159

..... 'the expression 'bond' has been defined in section 2(5) of the indian stamp act as follows:'2 (5) 'bond includes- (a) any instrument whereby a person obliges himself to pay money to another, on condition that the obligation shall be void if a specified act is performed, or is not performed, as the case may be; (b) any instrument attested by a witness and not payable to order or bearer, whereby a person obliges him-self to pay money to another; and (c) any instrument so attested, whereby a person obliges ..... the definition of the expression 'bond' in section 2(5) of the indian stamp act is similar to the definition of the expression 'bond' given in section 2 (1) (a) of the mysore stamp act, 1957. ..... he submitted that section 6 of the indian stamp act can be invoked only in cases where the document answering both the descriptions under the same act is liable to different stamp duty. ..... joshi next submitted that though the document in question is a promissory note as denned in section 2(22) of the indian stamp act, the same also answers the definition of the expression 'bond' given in section 2(6) of the said act. ..... ' as the promissory note has been defined in section 2(22) of the indian stamp act as meaning a promissory note as defined in the negotiable instruments act it is necessary to advert to the relevant provisions of the negotiable instruments act. .....