Judgment Search Results Home > Cases Phrase: indian stamp act 1899 section 49 allowance for spoiled stamps Court: supreme court of india Page 3 of about 249 results (0.326 seconds)

Jawajee Nagnatham Vs. Revenue Divisional Officer, Adilabad, A.P. and o ...

Court : Supreme Court of India

Reported in : 1994(1)BLJR744; JT1994(2)SC604; 1994(2)SCALE298; (1994)4SCC595; [1994]1SCR368; 1994(2)LC17(SC)

..... the indian stamp act, 1899 provides the power id prescribe stamp duly on instruments, etc. ..... if the broad proposition of law that under section 47-a of stamp act such instructions could be issued, as contended for the appellant herein, as appears to be the view of the high court, it is not correct law. ..... ganguli, the division bench of madras high court, relying upon the instructions issued by the government to determine the market value for the purpose of registration of the instrument under section 47-a, held that it would form basis to determine the market value under section 23 in an appropriate case, subject to proof of the market value. ..... the market value of the land for proper stamp duty has to be determined as per the law under section 47a itself. ..... section 47a conferred no express power to the government to determine the market value of the lands prevailing in a particular area, village, block, district or the region and to maintain basic valuation register for levy of stamp duly for registration of an instrument, etc. ..... 7 in adilabad municipality of andhra pradesh, which was proposed for acquisition under notification issued under section 4(1) of the land acquisition act and published on april 17, 1975, for a public purpose. ..... section 33 of the state amendment act, 1953 amended the interest payable under the act and reduced the rate of interest from 6% to 4% uniformly being awarded for all the acquisitions in the state of andhra pradesh. .....

Bharat Sanchar Nigam Limited Vs. M/s Nemichand Damodardas

Court : Supreme Court of India

..... the indian stamp act, 1899 provides the power to prescribe stamp duty on instruments, 8 etc. ..... if the broad proposition of law that under section 47-a of stamp act such instructions could be issued, as contended for the appellant herein, as appears to be the view of the high court, it is not correct law. ..... impugned judgment and order passed by the high court of judicature at bombay at nagpur bench in first appeal no.1302 of 2009 by which the high court has partly allowed the said appeal preferred by the original owners/original claimants and has enhanced the amount of compensation for the lands acquired mainly relying upon the prevailing ready reckoner rates of the land, the bharat sanchar nigam limited (bsnl) has preferred the present ..... the burden of proof is always on the claimant to prove, in each case the prevailing market value as on the date of notification published in the state gazette under section 4(1) of the act with reference to the sale deeds of the same lands or neighbour's lands possessed of same or similar advantages and features executed between willing vendor and willing vendee or other relevant evidence in the reference court. ..... 5.2 it is submitted that the government resolution dated 31.10.1994 makes it obligatory that on the date of the notification under section 4 of the land acquisition act, wherever, necessary, the capitalization method and/or the valuation as per the ready reckoner, whichever is higher, should be done at the time of market selection. .....

The Govt. of Tamil Nadu Vs. Pv. Enter. Rep. by Scm Jamuludeen and ors.

Court : Supreme Court of India

Reported in : (2001)1MLJ161(SC); 2000(8)SCALE167; (2001)1SCC742; [2000]Supp5SCR10

..... incidentally, the tamil nadu stamp (prevention of under-valuation of instruments) rules, 1968 were framed on 22nd april, 1968 in terms of the provision of section 47a read with section 75 of the indian stamp act. ..... (3) the collector may, suo motu or otherwise, within five years from the date of registration of any instrument of conveyance, exchange, gift, release of benami right or settlement not already referred to him under sub-section (1), call for and examine the instrument for the purpose of satisfying himself as to the correctness of the market value of the property which is the subject matter of conveyance, exchange, gift, release of benami right or settlement and the duty payable thereon and ..... value and all other facts and circumstances affecting the chargeability of any instrument with which it is chargeable shall be fully and truly set forth therein.section 35instrument not duly stamped inadmissible in evidence, etc-no instrument chargeable with duty shall be admitted in evidence for any purpose by any person having by law or consent of parties authority to receive evidence, or shall be acted upon, registered or authenticated by any such person or by any public officer, unless such instrument is duly ..... the sub-registrars are instructed to function without allowing room for complaint. .....

Government of Andhra Pradesh and ors. Vs. Smt. P. Laxmi Devi

Court : Supreme Court of India

Reported in : AIR2008SC1640; 2008(3)ALD56; 2008(2)ALT100(SC); 2008(56)BLJR1550; [2008(3)JCR90(SC)]; 2008(3)SCALE45; (2008)4SCC720; 2008AIRSCW1826; 2008(3)LH(SC)2208; 2008(2)Supreme638

..... under section 3 of the indian stamp act, 1899 certain instruments are chargeable with the duty mentioned in the schedule to the act. ..... in such circumstances, the imposition of deposit of 50% of the amount towards the differential stamp duty as a condition for referring the matter to the collector runs beyond the scope, intendment and object of the act and, thus, offends equal protection of laws guaranteed under article 14 of indian constitution and thus, is arbitrary and the said proviso to section 47a of indian stamp act which reads:provided that no reference shall be made by the registering officer unless an amount equal to fifty per cent of the deficit ..... the 2nd respondent in his letter dated 473/g1/2003 dated 9.2.2000 ordered me to take action under section 47a of indian stamp act for determination of market value. ..... heard learned counsel for the parties and perused the record.the writ petition was filed in the high court praying for a declaration that section 47a of the indian stamp act as amended by a.p. ..... unconstitutional.79. in view of the above observation, this appeal is allowed and the impugned judgment is set aside and the constitutional validity of the amended section 47a of the stamp act is ..... opposition. to allow opposition by speech seems to indicate that you think the speech impotent, as when a man says that he has squared the circle, or that you do not care wholeheartedly for the result, or that you doubt either your power or your .....

V.V.S. Rama Sharma and ors. Vs. State of U.P. and ors.

Court : Supreme Court of India

Reported in : AIR2009SC3258; JT2009(6)SC19; 2009(5)SCALE517; (2009)7SCC234

..... in the said writ petitions the appellants herein challenged the fir registered against them under sections 420 and 409 of the indian penal code, 1860 (in short `ipc') and under sections 64 and 69 of the indian stamp act, 1899 (in short `stamp act').3. ..... - (1) except as otherwise provided by the indian stamp act, 1899 or by these rules-(i) all duties with which any instrument is chargeable shall be paid and such payment shall be indicated on such instrument by means of stamps issued by the government for the purposes of the act, and(ii) a stamp which by any word or words on the face of it is appropriated to any particular kind of instrument shall not be used for an instrument of any other kind. ..... ingredients of an offence which is alleged against the accused;(2) where the allegations made in the complaint are patently absurd and inherently improbable so that no prudent person can ever reach a conclusion that there is sufficient ground for proceeding against the accused;(3) where the discretion exercised by the magistrate in issuing process is capricious and arbitrary having been based either on no evidence or on materials which are wholly irrelevant or inadmissible; and(4) where the complaint ..... (4) if the allegation discloses a civil dispute, the same by itself may not be a ground to hold that the criminal proceedings should not be allowed to continue.16. ..... the appeal is accordingly allowed. .....

Residents Welfare Association, Noida Vs. State of U.P. and ors.

Court : Supreme Court of India

Reported in : 2009(3)AWC2580(SC); JT2009(6)SC448; 2009(6)SCALE94; 2009(7)LC3150(SC); 2009(3)LHSC1837

..... indian stamp act 1899 has not included the definition of 'sale', section 2, sub-section (10) of the act defines 'conveyance' as including a conveyance on sale and every instrument by which property, whether movable or immovable, is transferred intervivos and which is not otherwise specifically provided for ..... section 105 of the transfer of property act and also in section 2 sub-section (16) of the indian stamp act 1899 ..... section 2 sub-section (16) of the indian stamp act, 'lease' means a lease of immovable property and includes a patta, a kabuliyat or any instrument by which tolls of any description are let, any writing on an application for lease intended to signify that the application is granted and finally any instrument by which mining lease is granted in respect of minor minerals as defined in clause (e) of section 3 of the mines and minerals (regulation and development) act ..... is concerned, it can only be the subject matter of assignment and not absolute sale by the very nature of the land and therefore both articles 23 and 63 of the schedule of the indian stamp act would be applicable.2) whether the association or its members constructed the buildings was a question of fact, which the high court in the exercise of its jurisdiction under article 226 of the constitution was ..... to our notice that para 'g' of the said deed states that the lessee/ sub lessee would only be allowed to make any alterations in the building with the prior permission of the authority and would also be liable .....

Gurmukh Singh. Vs. Jaswant Kaur.

Court : Supreme Court of India

..... however, the trial court rejected the plaintiff's claim by holding that the said documents were not duly stamped as required under the provisions of indian stamps act. ..... it was found by the trial court that the stamps which were affixed on the pronote were removed from another document and affixed on the said pronote.6. ..... the finding is that the stamps which have been affixed were removed from other documents, and hence, it has rightly been said that such a pronote cannot be taken into consideration.8. ..... heard learned counsel for the parties and perused the record.3. ..... the plaintiff-appellant had filed a suit for recovery of rs.2,31,000/-. .....

New Central Jute Mills Co. Ltd. and ors. Vs. the State of West Bengal ...

Court : Supreme Court of India

Reported in : AIR1963SC1307; [1964]1SCR535

..... there cannot be any doubt that when it becomes necessary for any publicofficer of a state - using that word to mean an officer in charge of a publicoffice - to decide whether an instrument is or is not 'duly stamped'the law he has to apply is the indian stamp act in the light of the appropriatemodifications made by the state legislature. ..... out of thestates on or after that day, relates to any property situate, or to any matteror thing done or to be done, in the states and is received in the states :- provided that, except asotherwise expressly provided in this act, and notwithstanding anythingcontained in clauses (a), (b) and (c) of this section or in schedule i or i-athe following instruments shall subject to the exemptions contained in schedulei-a or i-b be chargeable with duty of the amount indicated in schedule i-a ori-b as the proper duty therefor respectively, that is to say - (aa) every instrument ..... instrument mentionedin that schedule which, not having been previously executed by any person, isexecuted in the states on or after the first day of july, 1899;(b) every bill of exchange(payable otherwise than on demand) or promissory note drawn or made of the stateson or after that day and accepted or paid, or presented for acceptance orpayment or endorsed, transferred or otherwise negotiated, in the states; and (c) every instrument (otherthan a bill of exchange, or promissory note) mentioned in that schedule which .....

State of Uttaranchal (Now Known as State of Uttarakhand) and ors. Vs. ...

Court : Supreme Court of India

..... the short question that arises for consideration is whether the above contract of sale for crude resin amounts to `conveyance' as defined under section 2(10) of the indian stamp act, 1899 (for short, `the stamp act') and, if answer is in the affirmative, whether stamp duty is chargeable thereon. ..... dated march 24, 2001 is treated as an agreement to sell, in view of the acceptance letter dated april 7, 2001 whereby the writ petitioner has been informed that public auction is accepted in its name and that it must arrange for lifting of the auctioned resin within 60 days from the issuance of this letter, it is very clear that the contract of sale dated march 24, 2001 read with the letter dated april 7, 2001 amounts to `conveyance' within ..... section 2(10) of the stamp act defines `conveyance' as follows :"s.2(10). ..... schedule i -b appended to the stamp act provides for the rates of stamp duty in respect of instruments described thereunder. ..... at the instance of the state of uttaranchal and the officers of its forest department are directed against the judgment dated december 27, 2007 passed by the high court of uttarakhand whereby the division bench allowed the review petitions filed by present respondents (writ petitioners) and reviewed its earlier judgment dated april 13, 2004 and thereby allowed the writ petitions filed by the writ petitioners holding that they were not liable to pay ..... the appeals are, accordingly, allowed and the impugned judgment dated december 27, 2007 is set aside. .....

S.P. Goel Vs. Collector of Stamps, Delhi

Court : Supreme Court of India

Reported in : 1996IAD(SC)154; AIR1996SC839; 1996(1)CTC551; JT1995(9)SC545; 1995(7)SCALE174; (1996)1SCC573; [1995]Supp6SCR340

..... registration of documents is regulated by the provisions of registration act, 1908 whereas payment of stamp duty on documents presented for registration is regulated by the indian stamp act, 1899. ..... he, therefore, sent the document in original to the collector of stamps for action under section 40 of the stamps act with the suggestion that the instrument was chargeable with 3% of the amount of consideration as stamp duty and 5% as transfer duty. ..... the courts, like the chief controlling revenue authority, have also the power to refer a case to the high court under section 60 for its decision as to the sufficiency of the stamp duty payable on the instrument filed or produced before it during the course of trial of a civil suit or criminal or revenue case. ..... the district forum, delhi, by order dated 12th may, 1993, allowed the claim with the finding that the collector of stamps had not taken any decision as to the nature of document for about six years and was, therefore, liable to pay rs. ..... the respondent, thereafter, filed a revision before, the national forum which, by the impugned judgment, allowed the revision with the finding that the district forum as also the state commission had no jurisdiction to entertain and adjudicate upon the claim of the appellant particularly, as he was not a 'consumer' within the meaning of consumer protection act, 1986.7. .....