Judgment Search Results Home > Cases Phrase: indian stamp act 1899 section 49 allowance for spoiled stamps Page 1 of about 1,450 results (0.170 seconds)

Ram Singh Saraf Vs. State of West Bengal and ors.

Court : Kolkata

Reported in : 2005(4)CHN541

..... it may be pointed out here that section 49 of the indian stamp act, 1899 has provided for making allowances for spoiled stamps. ..... it has been provided in the said section that the collector may, on application made with the period prescribed in section 50, and if he is satisfied as to the facts, he can make allowance for impressed stamps spoiled in the cases mentioned in the said section. ..... the registering authority, by not returning the said document along with the stamp already affixed with it, has practically denied this opportunity to the petitioner which has been provided in section 49 of the indian stamp act. ..... but, it cannot be denied that if the said deed, along with the spoiled stamps, is returned to the petitioner, then he will be at liberty to pray before the collector for making allowance for the said spoiled stamps. ..... both of them conceded that there is no specific provision either in the registration act or in the indian stamp act regarding the return of the document in question under the circumstances of the present case. ..... whether the petitioner can take advantage of the said section for getting allowances in respect of the spoiled stamps, is a different question. .....

Maulvi Rafi-ud-dIn Vs. Syed Latif Ahmed

Court : Kolkata

Reported in : 7Ind.Cas.94

..... reference has been made to section 52 of the indian stamp act of 1899, which provides that when any person has inadvertently used for an instrument chargeable with duty a stamp of a description other than that prescribed for such instrument by the rules made under this act, the collector may cancel and allow as spoiled the stamp so misused. ..... that case arose upon the construction of section 37 of the indian stamp act, 1899, but the same principle is, in our opinion, applicable to the construction of section 52. ..... the contingency which has happened was not contemplated by the framers of the civil procedure code or of the indian stamp act, and although our attention has been drawn to various sections of the latter act amongst which we may mention sections 29, 33, 35, 37 and 40, they are of no assistance to either party, in our opinion, this is a matter in which we are not constrained by any statutory provisions to adopt the first alternative put forward by the petitioner. ..... 100 in order that the decree might be drawn up thereon in accordance with article 45 of the first schedule to the indian stamp act of 1899. ..... section 52, in our opinion, does not cover a case in which a court-fee stamp has been erroneously used where a non-judicial stamp ought to have been used under the provisions of the indian stamp act. .....

Manju Jain vs.government of Nct Delhi & Anr

Court : Delhi

..... /div.com/hq/2014/191 (land revenue notification) dated 04.08.2015, in exercise of the powers conferred under sub-section 3 of section 27 of the indian stamp act, 1899 and rule 4 of the delhi stamp (prevention of under-valuation of instruments) rules, 2007 reducing the minimum rates for valuation of agricultural lands in delhi. ..... 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 and allow as spoiled ..... the stamp .....

Neelam Jain vs.government of Nct Delhi & Anr

Court : Delhi

..... /div.com/hq/2014/191 (land revenue notification) dated 04.08.2015, in exercise of the powers conferred under sub-section 3 of section 27 of the indian stamp act, 1899 and rule 4 of the delhi stamp (prevention of under-valuation of instruments) rules, 2007 reducing the minimum rates for valuation of agricultural lands in delhi. ..... 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 and allow as spoiled ..... the stamp .....

Pole Chand Vs. Hukum Chand

Court : Madhya Pradesh

Reported in : AIR2001MP8

..... learned counsel for the petitioner has submitted that the stamps have not been properly cancelled as required under the provisions of section 12 of the indian stamps act, 1899. ..... ' from a bare reading of section 12 of the indian stamp act, 1899 it is the mandatory requirement that stamp has to be cancelled in the manner so that it cannot be used again. ..... section 12 of the indian stamps act is being reproduced as under :-- 'cancellation of adhesive stamps -- (1) (a) whoever affixes any adhesive stamps to any instrument chargeable with duty which has been executed by any person shall, when affixing such stamp, cancel the same so that it cannot be used again; and (b) whoever executes any instrument on any paper bearing an adhesive stamp, shall at the time of execution, unless such stamp has been already cancelled in manner aforesaid, cancel the same so that it cannot be used again. ..... firstly, the duty is that of a person who is affixing the adhesive stamp, to cancel it under sub-section (1)(a) of section 12 of the indian stamp act. ..... that stamps affixed on the promissory note were not cancelled as required under section 12 of the indian stamps act. ..... hence the promissory note was not admissible in the evidence as a document because it was not executed in accordance with sections 36 and 12 of the indian stamps act. 4. ..... sub-section (3) of section 12 of the said act provides the mode of cancellation of the adhesive stamp it can also be cancelled by writing the name across the stamp. .....

M.Chinnasamy Vs. 1.The Chief Revenue Control officer -Cum-

Court : Chennai

..... the instrument is upon the authorities claiming so and when the registering authority is required to possess prima facie materials to form an opinion as to the market value not being truly set forth in the instrument (for invoking the jurisdiction under section 47-a of the indian stamp act, 1899) and in the absence of the same, whether the referring officer has got jurisdiction to invoke section 47-a of the indian stamp act, 1899, is the question raised in these civil miscellaneous appeals.2. c.m.a. ..... common prayer: civil miscellaneous appeals are filed under section 47-a(10) of the indian stamp act, 1899 read with rule 9(5)(a) of the tamil nadu stamp (prevention of undervaluation of instruments) rules, 1968, praying to call for the records and set aside the impugned order dated 23.07.2009 and posted on 07.08.2009 and served on the appellant on 09.08.2009 by the first respondent in the appeal in pa.mu.no.53535/no.4/2005 and pa.mu.no.53539/no.4/2005 ..... for appellant : mr.s.harihara ramachandran ^for respondents : mr.d.muruganandham, additional government pleader :common judgment the pre-requisite for application of section 47-a of the indian stamp act, 1899, is willful under valuation of property with fraudulent intention to evade payment of proper stamp ..... registering authority referred the document for fixing the market value under section 47-a(1) of the indian stamp act, 1899, on 25.07.2003. 3.1 ..... in the result, the appeals are allowed and the orders passed by the respondents .....

M.Chinnasamy Vs. 1.The Chief Revenue Control Officer -cum-

Court : Chennai

..... the instrument is upon the authorities claiming so and when the registering authority is required to possess prima facie materials to form an opinion as to the market value not being truly set forth in the instrument (for invoking the jurisdiction under section 47-a of the indian stamp act, 1899) and in the absence of the same, whether the referring officer has got jurisdiction to invoke section 47-a of the indian stamp act, 1899, is the question raised in these civil miscellaneous appeals.2. c.m.a. ..... common prayer: civil miscellaneous appeals are filed under section 47-a(10) of the indian stamp act, 1899 read with rule 9(5)(a) of the tamil nadu stamp (prevention of undervaluation of instruments) rules, 1968, praying to call for the records and set aside the impugned order dated 23.07.2009 and posted on 07.08.2009 and served on the appellant on 09.08.2009 by the first respondent in the appeal in pa.mu.no.53535/no.4/2005 and pa.mu.no.53539/no.4/2005 ..... for appellant : mr.s.harihara ramachandran ^for respondents : mr.d.muruganandham, additional government pleader :common judgment the pre-requisite for application of section 47-a of the indian stamp act, 1899, is willful under valuation of property with fraudulent intention to evade payment of proper stamp ..... registering authority referred the document for fixing the market value under section 47-a(1) of the indian stamp act, 1899, on 25.07.2003. 3.1 ..... in the result, the appeals are allowed and the orders passed by the respondents .....

N. Marappan and Another Vs. V.S.T. Sengottaian and Others

Court : Chennai

..... as per section 6 of the indian stamp act, 1899, when an instrument has been so framed to come within two or more of the descriptions in schedule i and the stamp duty chargeable thereunder are different, it shall be chargeable with highest of such duties. ..... the stamp duty collected under section 41 of the indian stamp act along with the value of the stamp papers used for writing ex.a4 account for rs.1,835/-. ..... it is the further contention raised on behalf of the appellants herein/plaintiffs that the evidence adduced on the side of the defendants would probablise the case of the appellants/plaintiffs that by consensus, the suit property was allowed to be taken by the plaintiffs towards their share capital in the partnership firm, whereas the deceased v.s.thangavel and defendants 1 to 5 were paid money equivalent of their contribution in the share capital of the partnership firm. ..... however, at that juncture, defendants 1 to 7, along with rowdy elements came to the suit property and made a threat that they would not allow the plaintiffs to remain in possession as they had given up their right for a lower price. ..... the said application was allowed permitting the plaintiffs to withdraw the said suit granting the liberty as sought for. .....

Sneh Farms and Agro Products Ltd. Vs. Pankaj Agrawal

Court : Madhya Pradesh

..... the application preferred by the present petitioner under section 33 of the indian stamp act, 1899 stands allowed and the learned trial judge is directed to proceed further in accordance with law by impounding the documents and thereafter by sending it to the collector of stamps for adjudication. ..... the petitioner has preferred an application under section 33 of the indian stamp act, 1899 stating therein that the document dated 15-4-2011 has not been properly stamped and, therefore, in the light of the statutory provisions as contained under section 33 of the indian stamp act, 1899, the same be impounded and sent to the collector of stamps for adjudication. ..... on the other hand, learned counsel for the respondent-plaintiff has argued before this court that by virtue of statutory provisions as contained under section 33 of the indian stamp act, 1899, the stamp duty is required to be paid only when a document is tendered in evidence. ..... an application was preferred under section 33 of the indian stamp act, 1899 by the defendants (petitioners) for impounding the same. ..... learned counsel for the petitioner has drawn attention of this court towards sections 33 and 35 of the indian stamp act, 1899 and he has also placed reliance upon the judgment delivered in the case of smt. ..... the learned additional district judge has dismissed the application preferred under section 33 of the indian stamp act, 1899 filed by the present petitioner (defendant no. 2). .....

M/S Wolstenholme International Ltd. Vs. TwIn Stars Industrial Corporat ...

Court : Mumbai

Reported in : AIR2001Bom409; 2002(1)ALLMR171; 2001(4)BomCR114; (2001)3BOMLR777

..... 'comparing the definition in section 19 of the negotiable instruments act, 1881 with the definition in section 2(3) of the indian stamp act, 1899, it would be apparent that the indian stamp act, 1899 provides an extended definition of the expression 'bill of exchange payable on demand'. ..... 'the expression 'bill of exchange payable on demand' has been defined for the purposes of the indian stamp act, 1899 in a manner which is different from the definition of the expression for the purposes of negotiable instruments act, 1881. ..... corporation, which provides thus :'(e) if the defendant has no defence or the defence is illusory or sham or practically moonshine then although ordinarily the plaintiff is entitled to leave to sign judgment, the court may protect the plaintiff by only allowing the defence to proceed if the amount claimed is paid into court or otherwise secured and give leave to the defendant on such condition, and thereby show mercy to the defendant by enabling him to try to prove a defence. ..... reply of (1) the antecedent transaction between the parties under which the plaintiff supplied three consignments of goods to the defendants; (2) of the receipt of goods supplied by the plaintiff to the defendants; (3) of the liability of the defendants to pay for the goods which were duly received; and (4) of the fact that the first defendant had made a part payment of pound sterling 20,000/- towards the payment of the invoices of the plaintiff. .....