Judgment Search Results Home > Cases Phrase: indian stamp act 1899 section 74 powers to make rules relating to sale of stamps Court: allahabad Page 1 of about 40 results (0.226 seconds)

Bhupendra Singh Vs. Board of Revenue U P

Court : Allahabad

..... xxi, r.94 in respect of any sale held after the first day of april, 1879, shall be drawn up upon a stamp paper of the value required by section 3 clause (a) and article 18 of the 1st schedule and section 35 of the indian stamp act (no.ii of 1899) as amended in its application to uttar pradesh. ..... section 35 of the indian stamp act, makes it clear that 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 stamped. ..... zamindari abolition rules relating to sales made by the collector is an exception to the rule that no title passes by the sale certificate in view of the deeming clause contained in this provision that the sale certificate issued in respect of sales made for recovery of land revenue 'is a valid transfer of such property. ..... it is indeed no doubt true that the official liquidator has been conferred with the power of sale under section 457 of the companies act and therefore one requirement of article 18 that the officer selling by public auction must be so empowered is satisfied. ..... it was further alleged that the sub-registrar had no jurisdiction to make any objection in respect of the sale made in the auction by the court nor there is any power to increase the stamp duty. .....

Zonal Manager, Life Insurance Corporation of India and ors. Vs. Deputy ...

Court : Allahabad

Reported in : AIR2010All13; 2009(4)AWC3735

..... power to make rules relating to sale of stamps ..... - (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 ..... under section 74 of the indian stamp act, 1899 (ii of 1899), and section 21 of the united provinces court-fees (amendment) act, 1938, the governor of the united provinces has elected to extend the provisions of rules 12 to 37 of the government of india rules to judicial and non-judicial stamps which are the property of the provincial government, to the whole of the ..... directed to deposit the said money failing which proceedings under the indian stamp act, 1899 for recovery of the same shall be initiated. ..... section 75 confers the power to make rules generally to carry out the act ..... or exchanged at the treasuries in uttar pradesh, provided that they are undamaged and unspoiled, with over printed stamps of the name and denomination and description before 1.4.1942 after which date the use or exchange of impressed and adhesive stamps not so overprinted, shall not be permissible, except to the extent indicated in the first proviso.the effect of section 76 already mentioned above is that this rule operates as a part of the stamp act. .....

Hero Motors Ltd. Vs. State of U.P. and ors.

Court : Allahabad

Reported in : AIR2009All93; 2009(2)AWC1336

..... to the state a scheme of amalgamation is an instrument relating to several distinct matters and section 5 of the indian stamp act is a provision applicable to instruments relating to several distinct matters. ..... by applying the provisions of section 24 of the indian stamp act read with section 5 thereof, the value of movable and immovable properties have to be added for the purpose of stamp duty. ..... any such scheme or arrangement is sanctioned by court, the court is empowered by the section to make provision by its order sanctioning the arrangement or any subsequent order, for the transfer of the assets and liabilities of a company in liquidation to another company, styled in the section as the transferee company. ..... -in the case of a sale of property subject to a mortgage or other incumbrance, any unpaid mortgage money or money charged, together with the interest (if any) due on the same, shall be deemed to be part of the consideration of the sale.provided that, where property, subject to a mortgage is transferred to the mortgagee, he shall be entitled to deduct from the duty payable on the transfer the amount of any duty already paid in respect of the mortgage ..... power to legislate for acquisition of 'property' in entry 42, list iii therefore, includes the power to legislate for acquisition of an ..... as a rule obligations under a contract cannot be assigned except with the consent of the promisee, and when such consent is given, it is really a novation resulting in substitution of .....

Rameshar Das Vs. Emperor

Court : Allahabad

Reported in : 5Ind.Cas.697

..... had the consideration been fully and truly set forth in the sale-deed, it seems clear that in view of the provisions of section 24 of the indian stamp act, the conveyance in question would have been chargeable with stamp duty upon the full sum of rs. ..... it is to meet such abuses that section 27 of the indian stamp act was framed, and we think that the present case is within the purview of that section. ..... the courts below have held that rameshar das thereby committed an offence punishable under section 64(a) of the indian stamp act (act no. ..... the answer to this argument is to be found in the provisions of sections 5 and 6 of the indian stamp act. ..... a suggestion was thrown out in the course of argument that the parties might have availed themselves of the provisions of article 17 or article 55 of the first schedule to the indian stamp act, so as to cancel the liability in respect of this sum of rs. ..... ii of 1899) in that he executed an instrument, in which all the facts and circumstances required by section 27 of the said act were not fully and truly set forth ..... but this is obviously inapplicable to the facts before us, and only serves to make it clearer that on a conveyance like the present, stamp duty must be calculated on the cash payment plus any debt or liability thereby remitted or transferred ..... such instrument, in whatever way the parties might elect to word it, would necessarily contain provisions bringing it within the definition of a 'conveyance' in section 2, clause 10 of act ii of 1899. .....

Manoj Kumar Singh Son of Sri Kukhram Singh Vs. State of U.P. Through P ...

Court : Allahabad

Reported in : 2007(4)AWC3696

..... the petitioner filed an appeal under section 56(1) of the indian stamp act which was numbered as appeal ..... hon'ble supreme court has held that a certificate under order 21 rule 94 of the civil procedure code cannot be termed as instrument therefore, held such certificate cannot be subject matter of the indian stamp act. ..... court records that the purchase of the property by the petitioner is only through private negotiation and on instruments recording such sale stamp duty is to be charged in accordance with the.. ..... the permission is granted the plaintiff's side has to arrange the sale to private persons and submit the drafts of the relevant amounts in this court within a ..... the sale certificate issued in favour of a purchase through public auction by the court of law/authority alone is to be charged with stamp duty provided by article 18 of schedule ..... permission granted by the supreme court as well by the district judge for sale of property of gorakhnath jaiswal through private negotiations cannot be termed as a sale by public auction through court of law. ..... orders are being questioned on the following ground:(a) the sale of the property has been effected with the. ..... they also have requested that sale by that way as done earlier may be ..... it is admitted on record that no sale certificate was ever issued in favour of the petitioner nor he had purchased the property by ..... not all sales effected with the permission of the court like the one in the facts of the present case are covered by article 18 of .....

Naveen Gun House and ors. Vs. Union of India (Uoi) and ors.

Court : Allahabad

Reported in : AIR2003All187; 2003(2)AWC894; (2003)1UPLBEC709

..... state legislature has amended indian stamp act, 1899 in its application to uttar pradesh by indian stamp act (uttar pradesh 2nd amendment) act, 1997 (act no. ..... , air 1990 sc 1637, in which it was observed that where the tax envisaged by the impugned law is within the legislative competence of the union parliament and if a legislature transgresses its powers, such transgression will be a colourable legislation and wherever legislative powers are distributed between the union and the states, if, any situation of overlapping arises then, it is the duty of the courts to ascertain to what degree and to what extent, the authority to deal ..... , it is evident from the provisions of the arms act and rules framed thereunder that the parliament has clearly provided fees for which the licence is to be granted to individual as well as to dealers and section 13 of the act states the conditions and fees to be imposed for grant of licence or for its renewals meaning thereby the state legislature did not have any authority nor legislative competence to make any amendment in the arms act directly or indirectly or to impose any condition ..... are so many entries in schedule 1b of the stamp act, which relate to the subject given in the union lists but because of the provisions of the entry 44 of list iii and entry 63 of list ii, the state is always competent to impose stamp duty on the instruments as defined under the stamp act.28. ..... , the arms act, 1959 provides for licence for manufacture, sale, repairs, etc .....

M/S. Orai Oil Chemicals Pvt.Ltd. and Another Vs. State of Uttar Prades ...

Court : Allahabad

Reported in : AIR1997All92

..... section 56 of the indian stamp act does not confer power of revision in chief controlling revenue authority and trial no revision is maintainable when the collector exercised power under section 47-a (4) having held that the document is correctly stamped ..... the present sale of plants and machineries recorded in the instrument cannot be fitted in any of the articles relating to transfer in schedule i of the indian stamps act, as ..... 1993, the collector, in exercise of power under section 47-a(2) (4) and section 33 of the stamp act read with rule 350 of the same rules held that the document did not purport to a transfer of any right to immovable, property and, therefore/ the stamp duty on the document was sufficient and accordingly he issued a certificate as provided in rule 350 read with sections 40 and 42 of the said act which is annexure '3' to the writ ..... to technicalities, in that event, in the facts and circumstances of the case, the collector can be directed to make a statement of the case before the chief controlling revenue authority or the chief controlling revenue-authority can be directed to make a statement of the case to this court but the same would be mere formality. ..... 'conveyance' has been defined in section 2(10) of the indian stamp aci, 1899 as follows:'conveyance' includes a conveyance on sate and every instrument by which property, whether moveable or immoveable, is transferred inter vivos and it is not otherwise specifically provided for by schedule i, schedule 1-a or .....

Smt. Chandrawati Devi Vs. Additional Commissioner (Stamps), Meerut and ...

Court : Allahabad

Reported in : 1999(4)AWC2848

..... bisaria, learned standing counsel appearing on behalf of the respondents, on the other hand, contended that in terms of section 40(1)(b) of the indian stamp act, 1899, no opportunity of hearing is required to be given before impounding an instrument and/or imposing penalty and the order holding that there were deficit stamps worth rs. ..... notice to be given when order under section 40(b) made in the absence of party concerned,--whenever a collector exercises power under section 40(b) of the stamp act in the absence of the party concerned or his properly authorized counsel he should be careful to serve a notice on the party from whom the stamp duty and penalty are due, fixing a reasonable time within which they must be paid and drawing his attention to the provisions of rule 205 also. ..... sent to him under section 38, sub-section (2), not being a receipt or a bill of exchange or promissory note, he shall adopt the following procedure- (a) if he is of opinion that such instrument is duly stamped or is not chargeable with duty, he shall certify by endorsement thereon that it is duly stamped, or that it is not so chargeable, as the case may be ; (b) if he is of opinion that such instrument is chargeable with duty and is not duly stamped, he shall require the payment of the proper duty or the amount required to make up the same, together .....

Smt. Kamla Devi Khetan Vs. Commissioner and anr.

Court : Allahabad

Reported in : 2003(1)AWC528

..... section 56 of theindian stamp act leaves no room fordoubt that an order passed on meritsis revisable by the chief controlling revenue authority in exercise of power under section 56 of the indian stamp act ..... the instant petition are the order dated 19.8.2000 passed by the additional district magistrate (finance and revenue), maharajganj in exercise of powers under section 47a/33 of the indian stamp act and the order dated 23.10.2002 passed by the additional commissioner, gorakhpur division, gorakhpur, thereby levying stamp duty of rs. ..... section 56 of the indian stamp act beingrelevant on the point at issue in thispetition, is referred to and ..... court that revision is not maintainable in the event of an order passed on merits, being in obtrusive antagonism of the provisions of section 56 of the stamp act does not commend to me to be sustained. ..... borne in mind is that the power to entertain and decide the revision as envisaged in section 56, is not restricted to jurisdictional errors only but the power is very wide in amplitude. ..... order of subordinate authority is found to be erroneous in law, the chief controlling revenue authority is vested with the power to interfere and to set aside the same, of course after delving into the merit. ..... the controversy involved in this petition may be stated and they are that the petitioner purchased a house by registered sale deed on 12.9.1997 from one dwarika dass paying stamp fee against the value of rs. ..... the petitioner ostensibly to make good the deficiency. .....

In Re: Muhammad Muzaffar Ali

Court : Allahabad

Reported in : AIR1922All82; (1922)ILR44All339; 65Ind.Cas.811

..... reference from the chief controlling revenue authority under section 57, clause (1), of the indian stamp act, no, ii of 1899 the point referred is a simple one. ..... is a contravention of section 27 of the indian stamp act, and, if it be found that the omission to state the value of the property conveyed was done with intent to defraud the government, a prosecution will lie against the person who executed the instrument, under section 64 of the indian stamp act. ..... to us is, first of all, whether this instrument requires any stamp under the indian stamp act. ..... , to the first question referred to us is that the instrument as it stands does not require any stamp under the stamp act. ..... according to article 33 of the schedule an instrument of gift, such as the one before us, should be stamped with the same duty as a conveyance, for a consideration equal to the value of the property set forth ..... provision in the law authorizing the collector to do what he has done in the present instance, namely, to ascertain the value of the property with a view to causing the instrument to be stamped with reference to the value thus ascertained. ..... in this view by the authority quoted in the reference before us, reported in indian law reports, 8 madras, 453. ..... for the purposes of the stamp law the valuation given in the instrument would ..... us strictly analogous to one which would arise if the executant of a deed of gift chose to set a purely nominal value on the property conveyed and to stamp the instrument accordingly. .....