Judgment Search Results Home > Cases Phrase: indian stamp act 1899 section 74 powers to make rules relating to sale of stamps Court: supreme court of india Page 1 of about 111 results (0.225 seconds)

Life Insurance Corporation Of India Vs. The State Of Rajasthan State O ...

Court : Supreme Court of India

..... court in vvs rama sharma (supra) 28 interpretated rule 115a of the up stamp rules, 194232 (these rules were framed by the state government pursuant to rule- making powers given to states under sections 74 and 75 of the indian stamp act, 189933) read with the provisions of the indian stamp act, 1899.34 it was held that since the stamp rules have been framed under the central act, their scope is only to the extent provided in sections 74 and 75 and they cannot circumvent the provisions of the central act.35 in these facts, this court held that the ..... in that schedule, which, not having been previously executed by any person, is executed out of india on or after that day, relates to any property situate, or to any matter or thing done or to be done, in india and is received in india: schedule i of the central act, as adapted to the state of rajasthan, reads as follows: schedule i stamp duty on instruments (see section3) [in this schedule, given under the indian stamp act, 1899, only those articles are reproduced for which no specific provision is made in the rajasthan amending ..... powers to make rules relating to sale of stamps. ..... further, the letter also stated that these stamps are central government property and their supply and sale is not related to the state government. .....

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

..... rule making power has been given to the states under section 74 and 75 of the stamp act which deals with `power to make rules relating to sale of stamps' and `power to make rules generally to carry out act' respectively. ..... 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. ..... indicating the payment of duty with which instruments are chargeable, namely:(a) impressed stamps, that is to say stamped papers bearing the words `indian non- judicial' printed thereon, which have been sold by a person duly authorised in that behalf as hereafter provided to any person for his use in accordance with these rules:provided that no stamp shall be deemed to be sold unless it is clearly bears the name and address of the authorised vendor thereof and of the person to whom .....

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 the ministry of home affairs, ..... total number of members in the legislative assembly, with the chief minister at the head to aid and advise the lieutenant governor in the exercise of his functions in relation to matters with respect to which the legislative assembly has power to make laws, except in so far as he is, by or under any law, required to act in his discretion: provided that in the case of difference of opinion between the lieutenant governor and his ministers on any matter, the lieutenant governor shall refer it to the ..... lt. governor of the national capital territory of delhi, hereby revises and notifies the minimum rates for the purposes of chargeability of stamp duty on the instruments related to sale/transfer of agriculture land under the provisions of the said act, as per details given below:- srl no.district for rates agricultural land .....

Govt. Of Nct of Delhi Vs. Union of India

Court : Supreme Court of India

..... 2014/191 dated 04.08.2015 issued by the government of nct of delhi, revenue department 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 revising the 8 minimum rates for the purpose of chargeability of stamp duty on the instruments related to sale/transfer of agriculture land is illegal since the said notification was issued without seeking the views/concurrence ..... total number of members in the legislative assembly, with the chief minister at the head to aid and advise the lieutenant governor in the exercise of his functions in relation to matters with respect to which the legislative assembly has power to make laws, except in so far as he is, by or under any law, required to act in his discretion : provided that in the case of difference of opinion between the lieutenant governor and his ministers on any matter, the lieutenant governor shall ..... shall be a council of ministers in each union territory with the chief minister at the head to aid and advise the administrator in the exercise of his functions in relation to matters with respect to which the legislative assembly of the union territory has power to make laws except in so far as he is required by or under this act to act in his discretion or by or under any law to exercise any judicial or quasi-judicial functions: provided that, in case of difference of opinion between the .....

Addl. Distt. Sub-registrar Siliguri Vs. Pawan Kumar Verma and Others

Court : Supreme Court of India

..... follows:(16b)"market value" means, in relation to any property which is the subject-matter of an instrument, the price which such property would have fetched or would fetch if sold in open market on the date of execution of such instrument as determined in such manner and by such authority as may be prescribed by rules made under this act or the consideration stated in the instrument, whichever is higher;(emphasis supplied)6. section 2(12) of indian stamp act, 1899, as amended by the west bengal ..... .- (1) where the registering officer appointed under the registration act, 1908 (16 of 1908), has, while registering any instrument of-(a) agreement or memorandum of any agreement relating to a sale or lease-cum-sale of immovable property,(b) conveyance,(c) exchange of property,(d) gift,(e) partition,(f) power-of-attorney-(i) when given for consideration to sell any immovable property, or(ii) in such other cases referred to in article 48 of schedule ia, where proper stamp duty is payable on the basis of market value,(g) settlement,(h) transfer of lease by ..... ascertained and the proper duty chargeable thereon has been computed under sub-section (1), the registering officer shall, in the manner prescribed, send to the concerned person a notice calling upon him to make payment of the deficit amount of stamp duty within such time as may be prescribed, and if such person makes payment of such deficit amount of stamp duty in the prescribed manner, the registering officer shall register the .....

Addl. Distt. Sub-registrar Siliguri Vs. Pawan Kumar Verma and ors.

Court : Supreme Court of India

..... section 2(12) of indian stamp act, 1899, as amended by the west bengal, has also defined execution with reference to an instrument to mean signed and signature .7. ..... - (1) where the registering officer appointed under the registration act, 1908 (16 of 1908), has, while registering any instrument of- (a) agreement or memorandum of any agreement relating to a sale or lease-cum-sale of immovable property, (b) conveyance, (c) exchange of property, (d) gift, (e) partition, (f) power-of-attorney- (i) when given for consideration to sell any immovable property, or (ii) in such other cases referred to in article 48 of schedule ia, where proper stamp duty is payable on the basis of market value, (g) settlement, (h) transfer of lease by way of assignment, reason to believe that the market ..... however, going by the scheme of the act and rules as amended by west bengal, we are of the view that it will only be appropriate that in such situations where the registering authority has any difference of opinion as to assessment on the stamp duty of the instrument presented for registration on the orders of the court, it will only be appropriate that registrar makes a back reference to the court concerned and the court undertakes a fresh exercise after affording an opportunity of hearing to the registering .....

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

..... section 3 of the indian stamp act, 1899 certain instruments are chargeable with the duty mentioned in the schedule to the act ..... how to be dealt with - (1) where the registering officer appointed under the registration act, 1908, while registering any instrument of conveyance, exchange, gift, partition, settlement, release, agreement relating to construction, development or sale of any immovable property or power of attorney given for sale, development of immovable property, has reason to believe that the market value of the property which is the subject matter of such instrument has not been truly set ..... equal to fifty per cent of the deficit duty arrived at by him is deposited by the party concerned.under sub-clause (2) of section 47a of the stamp act on receipt of a reference under sub-section (1), the collector has to give opportunity of making a representation to the parties, and after holding such enquiry as prescribed by the rules, shall determine the market value of the property which is the subject matter of the instrument, and the duty thereon.6. ..... d.t.c. mazdoor congress : (1991)illj395sc the court held:seervai in his book constitutional law of india (3rd edn) has stated at page 119 that:.the courts are guided by the following rules in discharging their solemn duty to declare laws passed by a legislature unconstitutional:1) there is a presumption in favour of constitutionality and a law will not be declared unconstitutional unless the case is so clear as to be free from doubt .....

State of Tamil Nadu Vs. State of Karnataka and ors.

Court : Supreme Court of India

Reported in : JT1991(2)SC322; 1991(1)SCALE802; 1991Supp(1)SCC240; [1991]2SCR501; 1991(2)LC134(SC)

..... and existing; and(iii) which executive action is also in violation of the 1892 and 1924 agreements; and(b) the failure of the karnataka government to implement the terms of the 1892 and 1924 agreements relating to the use, distribution and control of the cauvery waters.the tribunal from the above letter dated 6.7.86 inferred that no interim dispute in regard to the release of waters by the karnataka government from ..... also adverted to the provisions of sections 9 and 13 of the act as well as inter-state water disputes rules, 1959 and held that these provisions were also indicative of the fact that the tribunal had no power to grant any interim relief of ..... in order to appreciate the above controversy it would be proper to refer to article 262 of the constitution and section 11 of the act which read as under:article 262 - adjudication of disputes relating to waters of inter-state rivers or river valleys:(1) parliament may by law provide for the adjudication of any dispute or complaint with respect to the use, distribution or control of the waters of, or in, any ..... the tribunal further held that the tribunal will have the power to pass such consequential order as are required to be made while deciding the said dispute and will also have incidental and ancillary powers which will make the decision of the reference effective but these powers are to be exercised only to enable it to decide the reference effectively but not to decide disputes not referred including a dispute in regard to .....

Thiruvengada Pillai Vs. Navaneethammal and anr.

Court : Supreme Court of India

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

..... even 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 ..... . section 45 of the indian evidence act, 1872 relates to 'opinion of ..... . the stamp rules in many states provide that when a person wants to purchase stamp papers of a specified value and a single stamp paper of such value is not available, the stamp vendor can supply appropriate number of stamp papers required to make up the specified value; and that when more than one stamp paper is issued in regard to a single transaction, the stamp vendor is required to give consecutive ..... . pali ram : 1979crilj17 this court held that a court does not exceed its power under section 73 if it compares the disputed writing with the admitted writing of the party so as to reach its own ..... the first appellate court could not, by a casual comparison of the disputed thumb impression in the agreement with the admitted thumb impression in the sale deed, record a finding that there were no marked differences in the thumb impressions in the two documents (ex.a1 and ex.b2) ..... there is also a possibility that a lay man unfamiliar with legal provisions relating to stamps, may bona fide think that he could use the old unused stamp papers lying with him for preparation of the document and accordingly use the old stamp papers ..... . as the scribe (pw2) was not related to plaintiff and as pw3 was not a close relative of plaintiff, their evidence could not have .....

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)

..... 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 ..... object of the indian stamp act is to collect proper stamp duty on an instrument ..... 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. ..... for the appellants that enhancement by 20% for the next year in question to be beyond the power of the collector under rule 340-a as he could only fix one circle rate in a span of two years, we ..... only on objective satisfaction that the authority has to reach a reasonable belief that the instrument relating to the transfer of property has not been truly set forth or valued or consideration mentioned ..... make a reference to the collector for action under sub-sections (2) and (3) of section ..... or the consideration has been truly set forth in the instrument, subject to his making reference under sub-section (1) of section 47-a, he registers the document. .....