Court : Supreme Court of India
Reported in : AIR1968SC497; [1968]1SCR685
..... appeal by special leave is directed against the order of the high court of punjab (delhi bench) dismissing the appellant's petition for an appropriate writ directing the chief controlling revenue authority, delhi, to state the case to the high court under section 57(1) of the indian stamp act, 2 of 1899. 2. ..... 227 and to section 51 of the income-tax act, 1918 which contained provisions similar to section 59 of the stamp act held that though section 57(1) used the word 'may' the power to state the case was coupled with the duty of the authority as a public officer to do the right thing and therefore the word 'may' as held by the privy ..... in the reference under the stamp act, section 57(1) the high court of madras held that an adjudication by a collector under section 31 of the act as to the duty with which an instrument is chargeable is by section 32 made final and such a case cannot be referred to the high court under section 57. ..... similar question once again arose, in the reference under stamp act, section 57(1) reported in the same volume at page 752. ..... in the letters patent appeal by the authority the division bench of the high court confirmed the said decree and held that the words 'otherwise comes to his notice' in section 57(1) were very wide and did not cover only the cases which the revenue authority wanted to move the high court at its own instance but also covered cases where an application was made to ..... the appeal is therefore allowed and the high court's order is set ..... allowed. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1962SC1217; [1962]Supp3SCR50
..... the appeal court under sections 40 and 56 leave the entire matter to the opinion of the person before whom the insufficiently stamped document is produced and do not lay down any procedure for calling upon the party concerned to show cause why the document be not held to be insufficiently stamped and there was no provision under the act or the rules which required the authorities concerned to give any hearing to the person executing the document. ..... execution of first execution, and such person brings to the notice of the collector the fact that such instrument is not duly stamped and offers to pay to the collector the amount of the proper duty, or the amount to make up the same, and the collector is satisfied that the omission to duly stamp such instrument has been occasioned by accident, mistake or urgent necessity, he may, instead of proceeding under sections 33 and 40, receive such amount and under s. ..... 33 of the indian stamp act, no. ..... 38(2), (subject to certain exceptions) and gives power to the collector either to certify that the instrument is duly stamped or that it is not chargeable at all, or if he is of opinion that the instrument is chargeable with duty and is not duly stamped to require the payment of proper duty or to make up the same together with a penalty. ..... thereupon on application for leave to appeal to this court was made to the high court, which was allowed; and that is how the matter has come before us. 4. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2001SC1321; JT2001(3)SC430; (2001)2MLJ33(SC); 2001(2)SCALE466; (2001)4SCC197; [2001]2SCR419; 2001(2)LC1237(SC)
..... order by filing an appeal before the senior civil judge purportedly under section 47a(4) of the indian stamp act, 1899. ..... section 47a of the stamp act (as amended by the state of andhra pradesh) consists of a procedure when a document was found insufficiently stamped and when that document is presented for ..... order challenged before him was not passed by the registering authority nor the procedure laid down in section 47a of the stamp act was followed. ..... (the said section is included in the stamp act as per a state amendment carried out by the state ..... present case, an argument is raised that the instrument is not actually an agreement of sale as envisaged in the schedule to the stamp act (subject to amendment made by the state of andhra pradesh) but it is only a deed of compromise entered into by two disputing ..... this instrument being presented before the civil court the relevant provision to be noticed is section 40 of the stamp act. ..... a single judge of the high court of andhra pradesh pointed out that as per the proviso to section 47a of the act 'no appeal shall be preferred unless and until the difference, if any, in the amount of duty is paid by the person liable to pay the same, after deducting the amount ..... when the agreement was produced in court it was found to be insufficiently stamped and the learned munsif impounded it and forwarded the instrument to the revenue divisional officer (rdo) for the purpose of taking further action on it(the collector must have delegated his ..... allowed. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1996SC196; II(1996)BC365(SC); JT1995(6)SC534; (1996)1MLJ38(SC); (1996)112PLR559; 1995(5)SCALE228; (1995)5SCC709; [1995]Supp3SCR466
..... section 2(14) of the indian stamp act, 1899, defines 'instrument' to include every document by which any right or liability is, or purports to be, created, transferred, limited, extended ..... a contract of sale is not compulsorily registrable as it does not create title or right in immovable property; but on a decree for specific performance made by the court, the document executed in furtherance thereof requires registration though it has the imprint of the decree of ..... a memorandum of family arrangement made earlier which was filed in the court for its information was held not compulsorily registrable and therefore it can be used in evidence for collateral purpose, namely, for the proof of family arrangement which was final and binds the parties. ..... for the petitioner has strenuously contended that the aforesaid view is not tenable in law inasmuch as, accordingly to learned counsel, the decree is not required to be registered in view of what has been stated in clause (vi) of sub-section (2) of section 17 of the registration act, ..... ) plj 562, on the reasoning that a compromise is basically a contract and decree founded on it, if the same created right for the first time, would be treated as an instrument of gift and so would require registration. ..... air1981bom52 , because in that case the compromise itself was not regarded as bona fide by the court, as it was described as sham compromise brought about for the purposes of practising fraud upon the law relating to stamp duty and registration.12. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1973SC231; (1973)1SCC261; [1973]2SCR1073; 1973(5)LC513(SC)
..... it was possibly for that reason that a provision was made in section 8(2) by the central legislature expressly saying that the persons who were to be enrolled as advocates shall have to pay stamp duty, if any, chargeable under the indian stamp act 1899 and fee payable to the bar council ..... or pleaders entitled as of right to practice in the high court immediately before the date on which this section comes into force in respect thereof; and (b) all other persons who have been admitted to be advocates of the high court under this act:provided that such persons shall have paid in respect of enrolment the stamp-duty, if any, chargeable under the indian stamp act, 1899, and a fee, payable to the bar council, which shall be ten rupees in the case of ..... amendment) act 1970 in section 11 of the indian stamp act as amended in its application to ..... spite of the repeal of that provision it appears that in the indian stamp act article 30 continued to be so framed as to make a provision for levy of a duty on entry as an advocate on the roll of any high court under the indian bar councils act 1926 or in exercise of the power conferred on such court by letters patent or by the legal practitioners act 1879. ..... learned single judge who heard the writ petition filed by the bar council of uttar pradesh allowed the same by a judgment dated november 12, 1963. ..... the appeal was allowed and the judgment of the learned single judge was set aside ..... on these grounds the learned judge allowed the writ petition.10. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2001SC3404; 2001(4)ALLMR(SC)521; JT2001(6)SC311; 2001(5)SCALE163; (2001)7SCC573; 2001(2)LC1430(SC)
..... decree for partition is also an instrument of partition in terms of section 2(15) of the indian stamp act 1899 ..... . limitation act has been engrafted in the statute book in the year 1963 and the indian stamp act has been brought into existence by the british parliament in 1899 though, however, the government of india adaptation of indian laws order 1937, the indian independence adaptation of central acts and ordinance order 1948 and the adaptation of laws order 1950 allowed this fiscal statute to remain on ..... before the high court by the legal heirs of the first defendant challenging the said finding and the learned single judge of the high court in a very detailed and elaborate judgment allowed the civil revision petition and set aside the order of the district court consequently, the execution petition also stood dismissed and hence the special leave petition before this court and the ..... in my judgment, the effect of allowing this appeal will produce no injustice to the plaintiff for the rent act 1977 provided him and his advisers with ample opportunity to protect his interests by the simple process of inspecting the public register of rents before letting the flat ..... no ambiguity about the language actually employed, neither the recommendation of the law commission nor the aims and object as set out in the statement of objects and reasons can be brought in aid or can be allowed to influence the natural and grammatical meaning of the explanation as enacted by the parliament.'11. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1977SC500; (1977)2SCC308; [1977]2SCR564; 1977(9)LC117(SC)
..... out of the decision of the madras high court dated october 9, 1974, on a reference by the chief controlling revenue-authority under section 57 of the indian stamp act, 1899, hereinafter referred to as the act. ..... chief controlling revenue-authority, initially stated the case raising the following questions for decision,- (a) whether the decision of the board of revenue that the instrument relating to the deed of trust and mortgage would attract the levy of a stamp duty as laid down in article 40(b) of schedule i of the indian stamp act and that the debentures would be exempted from the levy of stamp duty is correct or not; and (b) whether the claim of ..... to secure the payment for such notes' it executed the deed of trust and mortgage as security in accordance with the terms and conditions of article 2 of the deed of trust and mortgage to secure the due payment of the ..... and the first national city bank as a national banking association incorporated and existing under the laws of united states of america, stated that as the company was in the process of constructing a refinery for the refining of crude oil and deemed it necessary to borrow money from time to time to finance such construction and to issue its notes therefore and to 'mortgage and charge its properties hereinafter described .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1976SC1813; (1976)3SCC512; [1976]3SCR661; [1976]38STC577(SC)
..... , 867, 870, 1146, 1285, 1260, 1261, 1284, 1292, 1293, 1294, 1309, 1310, 1340, 1447, 1697 and 1265 of 1967, which raise interesting questions of law relating to the interpretation of some of the provisions of the indian stamp act, 1899, and the andhra pradesh general sales tax act, 1957, shall be disposed of by this judgment.2. ..... of 'immovable property' as contained in the aforesaid acts, as also the definition of 'goods' as given in the sale of goods act:section 3(26) of section 3 of section 2(6) of section 2(7) of general transfer of registration sale of goods clauses act property act act act _________________ ___________________ __________________ __________________ 'immovable pro- in this act, unless 'immovable pro- in this act, unless perty' shall in- there is something perty' includes there is anything clude land, bene- repugnant in the land, buildings, repugnant in the fits to arise out of subject or context, hereditary allow- subject or context land, and things ..... were that the assessee converted the latex tapped from its rubber trees into sheets and effected a sale of those sheets to its customers and the conversion of latex into sheets was a process essential for the transport and marketing of the produce, it was held that the department had not been able to discharge the onus of proving that the assessee was carrying on business and was, therefore, a dealer within .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2001SC2542; 2001(5)ALT62(SC); (2001)3CALLT76(SC); JT2001(5)SC633; 2001(4)SCALE520; (2001)6SCC110; [2001]3SCR1186; 2002(1)LC97(SC)
..... it appears that a plea was raised on behalf of the petitioner-revisionist that the document in question was executed in the year 1985, whereas the amendment in the indian registration act for compulsory registration of agreements to sell, in the state of rajasthan, came into force in the year 1989. ..... the revision was however rejected by the high court observing as follows:'even though the reasons given by the trial court for not exhibiting the document cannot be sustained but the perusal of the document...'5. ..... the other plea raised is that an insufficiently stamped document can very well be impounded under the provisions of the stamp act.4. ..... in view of the discussion held above, the impugned order passed by the high court is set aside and the case is remanded to the high court for its decision afresh, in accordance with law.8. ..... nawal kishore, defendant in the suit, resisted the claim of the plaintiff and pleaded that the plaintiff ram sahay had entered into an agreement, with the defendant, to sell shop no.141 situate at bazar katla for a sum of rs.7,100/- out of which a sum of rs. ..... during the course of the examination-in-chief of the defendant (present appellant), the plaintiff objected to 'exhibit' the document dated 17/19.8.1985, purported to be an agreement to sell, on the ground, that the document was unregistered and insufficiently stamped. ..... the said agreement dated 17/19.8.1985 is in writing on a stamp of rs. 5/-. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1999SC807; 1999(1)ALLMR(SC)698; JT1999(1)SC186; 1999(1)SCALE185; (1999)5SCC725; [1999]1SCR302; 1999(1)LC348(SC)
..... instrument; that section 32a of the bombay stamp act had no application; that the appellant was not liable for duty under entry 25 of schedule i of the bombay stamp act; that the agreement for sale had been executed under section 4 of the mof act and in terms of the said provision it was mandatory to register the same under section 17(1) of the indian registration act; that the provisions of the bombay stamp act were not applicable and consequently proceedings under section 32a of the bombay stamp act could not have ..... there was also a communication sent by the assistant director of town planning, stamp and valuation dated march 9, 1990 in terms of rule 3(1) of the bombay stamp (determination of true market value of property) rules, 1981 to the appellants informing them that he had received a reference from the collector under section 32a of the bombay stamp act for determination of true market value of the property and he had reason to believe that the market value of the property had not ..... duty is leviable under section 3 of the bombay stamp act which indicates the instruments executed in the state or those outside the state but brought into the state for the first time relating to any property situate or to any matter or thing done or to be done in the state shall be chargeable to stamp duty prescribed under the bombay stamp act. ..... was lodged for registration on november 3,1987 as required under section 4 of the mof act read with section 17(1) of the indian registration act, 1908. .....
Tag this Judgment!