Court : Supreme Court of India
Reported in : 1998(102)ELT521(SC); (1998)2SCC752
..... besides, when being interrogated under section 108 of the customs act, the appellant has been asked to refresh his memory and not evade questions by taking recourse to the plea of failure of memory, and give replies which must be direct and not evasive. ..... the appellant in terms is required to answer the questions put to him under section 108 of the said aet and on his failure to do so, he attracts penalties known to law. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (1995)97BOMLR505; JT1995(3)SC470; 1995(1)SCALE670; 1995Supp(2)SCC21; [1995]1SCR682
..... the learned single judge of the high court, by his aforesaid order allowed the writ petition by taking the view that though these agreements dated 1.4.1968 were hit by section 10 of the ceiling act, the concerned transfers were protected by section 53a of the transfer of property act, and as the respondent surplus holder was not in actual cultivation of these lands on the commencement date, the tribunal was in error in confirming the order of the original authority adding ..... (1) if-(a) any person or a member of a family unit, after the 26th day of september, 1970 but before the commencement date, transfers any land in anticipation of or in order to avoid or defeat the object of the amending act, 1972, or(b) any land is transferred in contravention of section 8 then, in calculating the ceiling area which that person, or as the case may be the family unit, is entitled to hold, the land so transferred shall be taken into consideration, and the land exceeding the ceiling ..... the 26th day of september 1970 but before the commencement date, shall be deemed (unless the contrary is proved) to have been made in anticipation of or in order to avoid or defeat the object of the amending act, 1972.explanation - for the purposes of this sub-section, a transfer shall not be regarded as made on or before 26th september, 1970 if the document evidencing the transfer is not registered on or before that date or where it is registered after that date, it is not presented .....
Tag this Judgment!Court : Delhi
Reported in : 118(2005)DLT345; 2005(81)DRJ186
..... by the impugned order, refund of stamp duty has been refused on the ground that case was not covered under section 49 of the indian stamps act, 1899, (hereinafter referred to as the act). ..... the collector of stamps exercised the power of adjudication of documents regarding levy of stamp duty as per the schedule of duty applicable on the date of adjudication and issued the certificate under section 32 of the act. ..... other than that prescribed for such instrument by the rules made under this act, or a stamp of greater value than was necessary, or has inadvertently used any stamp for an instrument not chargeable with any duty; or(b) when any stamp used for an instrument has been inadvertently rendered useless under section 15, owing to such instrument having been written in contravention of the provisions of section 13, the collector may, on application made within six months after the date of the instrument ..... , or, if it is not dated, within six months after the execution thereof by the person by whom it was first or alone executed, and upon the instrument, if chargeable with duty, being re-stamped with the proper duty, cancel an allow as spoiled the stamp so misused or rendered useless.even if section 52 of the act is held to be not attracted or in the absence .....
Tag this Judgment!Court : Chhattisgarh
..... i have heard learned counsel for the parties, perused the order impugned, copy of the plaint, copies of the documents, copy of order of the collector of stamps, raipur and the endorsement made by the collector of stamps under section 32 of the indian stamp act, 1899 (for short `the act'). 3. ..... learned counsel further submits that respondent no.1 has filed application under section 31 of the act for adjudication after more than three months of such execution of the document and further the collector of stamps has issued certificate after more than five months of such execution for which the collector was not competent in accordance with proviso (a) to sub-section (3) of section 32 of the act. 4. ..... ) certificate by collector. ..... ) certificate by collector. ..... rs.95,515/- on or after 22-8-2008 then the collector of stamps has issued certificate under section 32 of the act relating to sufficiency of stamps. ..... on the other hand, learned counsel for respondent no.1 opposes the petition and submits that there is no limitation for filing application under section 31 of the act, the aforesaid instrument was chargeable with a duty of exceeding 10 naye paise and no such limitation is specified for issuance of such certificate under section 32 of the act, especially in the light of proviso (c) to sub-section (3) of section 32 of the act. .....
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 : 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. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2007SC2854; 2007(3)AWC2181(SC); 2007(2)CTC456; JT2007(3)SC582; (2007)4MLJ198(SC); 2007(3)SCALE341; (2007)3SCC79; 2007AIRSCW5177; 2007LawHerald(SC)1797.
..... interpretation and application of sections 31, 32 and 56 of the indian stamp act, 1899 (for short 'the act'), as amended by the state of madhya pradesh, and are applicable in the state of chhattsigarh is in question in this appeal which arises out of a judgment and order dated 10.09.2003 passed by a learned single judge of the chhatisgarh high court in ..... or on the application by any party, at any time for the purpose of satisfying itself as to the amount with which the instrument is chargeable with duty, call for and examine the record of any case disposed of by the collector and may pass such order in reference thereto as it thinks fit.it is not in dispute that sub-section (4) of section 56 was inserted by the indian stamp (madhya pradesh amendment) act, 1990 in the year 1990.8. ..... (iv) if the intention of the legislature was to confer a power of revision against a decision of a collector despite an endorsement made in this behalf in terms of section 32 of the act, the same could have been made subject to section 56 as was done by the state of maharashtra while amending bombay stamp act by inserting section 53a therein. ..... certificate by collector. ..... however, only because the determination by the collector has been accepted pursuant whereto a certificate has been issued, by itself cannot be held to be binding upon the state.12. .....
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 : Chennai
Reported in : AIR1977Mad10
..... the indian stamp act. ..... the collector does not properly enter upon his task under this section unless the person executing the document produces it before him for certification.8. ..... determination, the collector had also endorsed on the instrument certificates as to payment of duty, which he was empowered to make under section 32. ..... time of presentation to the sub-registrar, the instrument did not bear on it any certificate from the collector to the effect that the full duty had been paid. ..... but, after stamping the instrument, the respondent did not submit it to the collector for an endorsement of the certificate as to the payment of the duty in accordance with the ..... : air1942mad381 ruled that a mere letter from the collector expressing his opinion that no stamp duty was necessary is not the certificate referred to in s. ..... 31 must be followed up by a relative certificate by the collector endorsed on the instrument itself, to the effect that the full duty as adjudicated by him has in fact been paid ..... , the respondent in the present case did not obtain a certificate of endorsement from the collector in terms of sec. ..... the majority of the full bench in this later case shows that the board of revenue could exercise its powers as the chief controlling revenue authority at any stage prior to the collector's making a certificate under sec. ..... of this decision, and other case was decided by the small full bench, reported in the same volumeilr (1902) mad 752--in which the collector's certificate under s. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1996SC3532; 1996(2)ALD(Cri)696; 1996CriLJ4166; JT1996(7)SC651; 1996(6)SCALE326
..... to be more precise, a-1 was charged under section 302, a-2 and a-3 under section 302/34, a-3 under section 307, a-1 and a-2 under section 307/34 ipc, a-2 under section 323 ipc and a-1 and a-3 under section 323/34 of the indian penal code.all the three accused pleaded not guilty to the charges and claimed to be tried. ..... learned counsel for the appellants while assailing the conviction of the appellants under section 324 read with 34 and section 323 read with 34 of the indian penal code for causing injuries to raghbir singh (pw 2) and ramphal (pw 3) urged that both these witnesses have deposed falsely against them to take revenge of the first ..... that the quarrel between the two groups took place all of a sudden without any premeditation or reconvert and, therefore, the conviction of a-1 under section 302 of the indian penal code is unsustainable and at the most, he could be held liable under section 304 part ii of the indian penal code. ..... , we are of the considered view that both the courts below have committed a material illegality and error while appreciating the evidence of raghbir singh (pw 2) and ramphal (pw 3) while attributing common intention to a-2 and a-3 under section 34 of the indian penal code in respect of murder of ajit singh. ..... also examined the two injured eye witnesses on 10th may, 1991 and issued the injury certificates thereof. ..... is also evidence relating to the disclosure statement made by a-2 which led to the recovery of a knife under section 27 of the evidence act. 4. .....
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