Judgment Search Results Home > Cases Phrase: indian stamp act 1899 section 49 allowance for spoiled stamps Court: supreme court of india Page 1 of about 249 results (0.226 seconds)

Govt. Of Nct of Delhi Vs. Union of India

Court : Supreme Court of India

..... .br./div.com/hq/2014- in exercise of the powers conferred by sub-section(3) of section 27 the indian stamp act, 1899 (2 of 1899) and rule 4 of the delhi stamp (prevention of under - valuation of instruments) rules, 2007 read with ..... by virtue of the presidential orders dated july 22, 1961 and september 07, 1966 under article 239, the power of the union under the indian stamp act, 1899 for nct delhi had been delegated on the ..... government shall be entitled to issue policy directions concerning any subsidy to be allowed for supply of electricity or any other infrastructure services to any class or ..... character. we may hasten to add that when we say so, it should not be construed that there is allowance of enormous entry of judicial creativity, for the construction one intends to place has its plinth and platform on the preamble and precedents pertaining to constitutional interpretation and purposive interpretation keeping in view the conception of ..... character. we may hasten to add that when we say so, it should not be construed that there is allowance of enormous entry of judicial creativity, for the construction one intends to place has its plinth and platform on the preamble and precedents pertaining to constitutional interpretation and purposive interpretation keeping in view the conception of ..... subject. the subjects pertaining to the salaries and allowances of members of the legislature of the state (including the speaker and deputy speaker) and of the ministers for the state are governed by entry 38 .....

Thiruvengada Pillai Vs. Navaneethammal and anr.

Court : Supreme Court of India

Reported in : AIR2008SC1541; 20083ALD112SC; 20082AWC1374SC; SCSuppl20082CHN97; 20081CTLJ324SC; 20082KLT267SC; 20082MLJ1115SC; 20082SCALE630; 20084SCC530

..... if an agreement is not executed on requisite stamp paper, it is admissible in evidence on payment of duty and penalty under section 35 or 37 of the indian stamp act, 1899 ..... the indian stamp act, 1899 nowhere prescribes any expiry date for use of a stamp ..... on the said pleadings, three issues were framed by the trial court: (i) whether the agreement put forth by the plaintiff was true or concocted (ii) whether the second defendant had purchased the suit property for valid consideration and (iii) whether the plaintiff was entitled to the relief of specific performance the plaintiff examined himself as pw-1 and the scribe of the agreement (ramaswami pillai) as pw-2 and an attesting witness to the sale ..... . but the indian stamp rules, 1925 applicable to tamil nadu, do not contain any provision that the stamp papers of required value should be purchased together from the same vendor with consecutive ..... . section 54 merely provides that a person possessing a stamp paper for which he has no immediate use (which is not spoiled or rendered unfit or useless), can seek refund of the value thereof by surrendering such stamp paper to the collector provided it was purchased within the period of six months next preceding the date on which it was ..... . the first appellate court allowed the plaintiff's appeal by judgment dated 12.1.1987, held that the agreement of sale was proved and decreed the suit granting ..... . the high court allowed the second appeal and dismissed the suit, by judgment dated .....

Ramesh Chand Bansal and ors. Vs. District Magistrate/Collector Ghaziab ...

Court : Supreme Court of India

Reported in : AIR1999SC2126; 1999(3)ALLMR(SC)674; 1999(5)ALT26(SC); JT1999(4)SC469; 1999(3)SCALE636; (1999)5SCC62; [1999]3SCR462; 1999(2)LC1035(SC)

..... the registering authority after registering the same instead of returning the sale deed sent the same to additional district magistrate (finance and revenue) under section 47-a of the indian stamp act who issued show-cause notice to the appellants for the enhanced payment of stamp duty. ..... stamp rules, 1942 framed under the indian stamp act had the competence while fixing circle rates to enhance such rate by 20 per cent for the next year in question ..... the object of the indian stamp act is to collect proper stamp duty on an instrument or conveyance on which such duty is payable ..... which is the subject of any instrument of conveyance, exchange, gift, settlement, award or trust, as set forth in such instrument is less than even the minimum value determined in accordance with any rules made under this act the registering officer appointed under the indian registration act, 1908, shall refer the same to the collector for determination of the market value of such property and the proper duty payable thereon. ..... (3) on receipt of a reference under sub-section (1) or sub-section (2) the collector shall, after giving the parties a reasonable opportunity of being heard and after holding an inquiry in such manner as may be prescribed by rules made under this act, determine the market value of the property which is the subject of conveyance, exchange, gift, settlement, award or trust and the duty as ..... for this, act empowers an authority to charge stamp duty on the instrument presented before it for .....

Bhagwan Dass Arora Vs. First Additional District Judge, Rampur and ors ...

Court : Supreme Court of India

Reported in : AIR1983SC954; 1983(2)SCALE40; (1983)4SCC1; [1983]3SCR493

..... noticed this conflict, the learned judge concluded that he preferred the calcutta view and consequently held that the surety bond to be furnished for complying with the order made under the proviso to section 17(1) of the act must be duly stamped as required by the indian stamp act. ..... in this appeal is whether the surety bond which a judgment-debtor has to furnish for complying with the order made under the proviso to section 17(1) would be governed by article 6 of schedule 2 of the court-fee act or article 57 of the indian stamp act. ..... order made by the court under the proviso to section 17(1) is nonetheless an order passed under the cpc as the provisions of the provincial small cause courts act are only supplementary to the cpc and accordingly it was held that the security bond executed by a surety to comply with an order made by the court under the proviso would be governed by article 6 schedule 2 of the court-fee act and not by the provisions of the indian a stamp act. ..... high court after noticing the conflict of opinion between the madras and calcutta high court preferred the view expressed by the calcutta high court that a surety bond as contemplated by the proviso to section 17(1) of the act would be governed by the indian stamp act. ..... of the opinion that preferences of judges should not be allow to work hardship on litigant in respect of a procedural provision ..... we accordingly allow this appeal, set aside the order of the trial court as well as the order in revision petition by .....

M/S Shriram Epc Limited Vs. Rioglass Solar Sa

Court : Supreme Court of India

..... for this reason alone, this judgment cannot take us very much further, as it is clear that a foreign award, as has been held by us, is not contained within the expression award in item 12 of schedule i and is, therefore, not an instrument which is taxable under section 3(c) of the indian stamp act, 1899.19. ..... this would apply only to such award made at the time in british india, and today, after the amendment of section 1(2) of the indian stamp act, 1899 by act 43 of 1955, to awards made in the whole of india except the state of jammu and kashmir. ..... the punjab and haryana high court judgment (supra), strongly relied upon by shri viswanathan, referred to and relied upon section 3(c) of the indian stamp act, 1899, and held that an instrument mentioned in the schedule which is executed out of india, being a foreign award, would relate 18 to a matter or thing done or not to be done in india, and that, therefore, stamp duty would be payable on such an award. ..... section 1 of the indian stamp act, 1899 as it originally stood, reads as follows: 1. ..... we, therefore, hold that the learned single judge of the madras high 23 court is correct, and the fact that a foreign award has not borne stamp duty under the indian stamp act, 1899 would not render it unenforceable for the reasons given in our judgment. ..... the present appeal arises from the judgment of a single judge of the high court of judicature at madras, dated 09.02.2017, in which a petition filed to enforce a foreign award was allowed. .....

Collector of Stamps Vs. Hem Lata and anr.

Court : Supreme Court of India

Reported in : 2003(4)AWC2787(SC); JT2003(6)SC91

..... when the attorney acting on behalf of the first respondent submitted an application under section 31 of indian stamp act 1899 for adjudication of the proper stamp, the collector by the communication dated january 29 1996 informed the first respondent that sum of rs. ..... this court noticed that article 23 of schedule 1a to the indian stamp act 1899 had come up for consideration before various high courts on a number of occasions. ..... 10,000/- the collector took the view that sub-section (3) of section 28 of the indian stamp act read with article 23 of schedule 1a would apply and that the amount of rs. ..... it was also held that the collector under the indian stamp act had no jurisdiction to embark upon an enquiry with regard to the market value of the property assigned by the document nor did he have the power to adjudicate further stamp duty on the basis of his own evaluation. ..... the learned single judge allowed the writ petition by taking the view that the jurisdiction of the authority under section 31 of the act was to adjudicate the proper stamp fee leviable only on the basis of the consideration declared in the deed. ..... we are thus of the view that the collector of stamps could not have adjudicated under section 31(1) on the basis of anything other than the set forth consideration of rs ..... in this view of the matter, the learned single judge allowed the writ petition and directed the collector to reassess the duty only on the basis of the consideration set forth in the draft conveyance deed.3. .....

Shyamal Kumar Roy Vs. Sushil Kumar Agarwal

Court : Supreme Court of India

Reported in : AIR2007SC637; (SCSuppl)2007(1)CHN15; JT2006(9)SC483; (2007)1MLJ617(SC); 2006(11)SCALE159; (2006)11SCC331; 2007AIRSCW234

..... interpretation of section 36 of the indian stamp act, 1899 ('the act'), as amended in the state of west bengal by indian stamp (west bengal amendment) act, 1990 (hereinafter referred to as 'the west bengal act'), falls for consideration in this appeal which arises out of a judgment and order dated 5th may, 2006, whereby and whereunder the review application filed by appellant herein from and order dated 13.4.2005 passed by the learned ..... when there had been no determination as regards sufficiency of the stamp duty paid on an instrument and in the event the document is taken in evidence with an endorsement, that 'objected, allowed subject to objection', this court in ram rattan (supra) held that the objection was not judicially determined and the document was merely tentatively marked and in such a situation section 36 would not be attracted. ..... (2) clj 449 the calcutta high court was dealing with a case where an objection was raised that the document tendered was insufficiently stamped, holding:my reading of the provisions of sections 33, 35, 38, 39, 40 & 61 of the indian stamp act, 1899 is that when a document is tendered in evidence by a party and an objection is raised by the other side that the document is insufficiently stamped, at that stage, the court assumes the jurisdiction to impound the document as it was obligatory to apply the mind of the court in accordance with .....

Avinash Kumar Chauhan Vs. Vijay Krishna Mishra

Court : Supreme Court of India

Reported in : 2009(2)ALT19(SC); 2009(2)AWC1272(SC); 2009(6)BomCR334; (2009)2GLR1202(SC); JT2009(1)SC656; 2009(4)MhLJ349(SC); 2009(3)MPHT6(SC); 2009(1)SCALE80; (2009)2SCC532; 2009AIRSCW979; 2008(17)SCR944; 2009(1)LHSC360; 2009(3)KCCRSN91

..... interpretation of sections 33 and 35 of the indian stamp act 1899 (for short `the act') calls for our consideration in this appeal which arises out of a judgment and order dated 27th february, 2007 passed by a learned single judge of the high court of chattisgarh at bilaspur dismissing a petition filed by the appellant herein under ..... considering the scope of section 35 of the indian stamp act we cannot bring in the effect of non-registration of a document under section 49 of the indian registration act. ..... the result, i agree with the learned munsif-magistrate that the document is `an instrument of partition' under section 2(15) of the indian stamp act and it is not admissible in evidence because it is not stamped. ..... case, the agreement dated 4th august, 2003 which was sought to be registered as a sale-deed has been relied upon.the same was directed to be impounded by an order dated 9th january, 2007, stating:under the section 35(a) of the stamp act there is a provision that for any such instrument or bill of exchange or promissory note, subject to all just exceptions, will be admitted in evidence on payment of the duty with which the same is chargeable or, in the case of an instrument ..... the document so tendered should be duly stamped or should comply with the requirements of section 35 of the stamp act, if not stamped, as a document cannot be received in evidence even for collateral purpose unless it is duly stamped or duty and penalty are paid under section 35 of the stamp act. .....

Dr. Chiranji Lal (D) by Lrs. Vs. Hari Das (D) by Lrs.

Court : Supreme Court of India

Reported in : AIR2005SC2564; 2005(5)ALLMR(SC)770; 2005(2)AWC1793(SC); (SCSuppl)2005(4)CHN72; 120(2005)DLT83(SC); JT2005(5)SC329; 2005(2)KLT1018(SC); RLW2005(2)SC313; (2005)10SCC746; 2005

..... counsel for the respondents contends that section 35 of the indian stamp act, 1899 provides that an instrument not duly stamped cannot be 'acted ..... indian stamp act, 1899 has been engrafted in the statute book to consolidate and amend the law relating to stamps ..... is not permissible having regard to the object and scheme of the indian stamp act, 1899. ..... section 2(14) of the indian stamp act defines an 'instrument' as including every document by which any right or liability is, or purported to be created, transferred, limited, extended, ..... as regards the bar under section 35 of the indian stamp act, it was held in hameed joharan's case that the prescribed period shall not be allowed to remain suspended until the stamp paper is furnished and the partition decree is drawn thereon and subsequently signed ..... , a revision petition was filed before the high court and the learned single judge of the high court allowed the revision petition and set aside the order of the executing court. ..... while allowing the appeal against the decision of the high court held that the compromise decree dated 13th february, 1978 being a decree effecting partition by metes and bounds ought to have been engrossed on requisite stamp papers ..... the high court while allowing the appeal held that donors acquired their separate title in the joint property only after the final decree was engrossed on the stamp paper i.e. ..... first appellate court allowed the appeal. ..... the above, the impugned judgment is set aside and the appeal is allowed. .....

Malaysian Airlines Systems Bhd Vs. M/S. Stic Travels (P) Ltd.

Court : Supreme Court of India

Reported in : 2000(7)SCALE670; 2001(2)LC1167(SC)

..... under section 3(c) of the indian stamp act, 1899, stamp duty is payable on every instrument (other than a bill of exchange or promissory note) mentioned in the schedule, which, not having been previously executed by any person, is executed out of india on or after that day, relates to any property or to ..... but in case where 3 months have already expired form the date of execution of the document and later on the document is produced before the court as evidence, it is permissible for the court to impound document and collect the stamp duty and penalty and in such a situation, the time limit of 3 months provided in section 18 and the clause (b) of section 32 are not attracted ..... bhawanani : 23(1983)dlt125 , the procedure permitting submission of a document within 3 months of its execution as in section 18 is for collection of the stamp duty payable on the document ..... as the document, though executed outside india, is sought to be used in india, for filing the application under section 11 of the arbitration and conciliation act, 1996, the power of attorney is liable to stamp duty under the indian stamp act. ..... learned counsel appearing for the petitioner has stated that, assuming the said plea is tenable, the petitioner has no objection to make good the required stamp duty and penalty ..... at the time of hearing of this application learned counsel for the respondent has raised an objection that the general power of attorney dated 15-12-1997 issued by the petitioner company of malaysia in favour of .....