Judgment Search Results Home > Cases Phrase: indian stamp act 1899 section 74 powers to make rules relating to sale of stamps Page 4 of about 587 results (0.230 seconds)

Thippareddy Obulamma and ors. Vs. Balu Narasimhulu and ors.

Court : Andhra Pradesh

Reported in : AIR2003AP525

..... in other words, an unstamped or insufficiently stamped document after duly impounded as prescribed under section-33 of the indian stamp act, 1899 can be relied in evidence for collateral purpose. 18 ..... chandra moni karnani, : air1993cal280 but i could see not much relevance from the said judgment inasmuch as the issue involved therein was under the tenancy laws and incidentally the scope of section-35 of the indian stamp act, 1899, was dealt with. ..... in such a case, the contentious issue in all those decisions is to the extent, and effect, that the document, which is either unstamped or insufficiently stamped has to be properly impounded after following the procedure prescribed under section-37 of the indian stamp act, 1899. 25. ..... but the question of admitting the same in evidence will arise only after the court impounds the document as contemplated under section-33 of the indian stamp act, 1899. ..... the specific case of the defendants, while seeking permission to mark the documents, dated 29-07-1983 and 21-05-1986, as exhibits, is that the said documents were insufficiently stamped and unregistered and certain portions of the property by way of sale deeds allegedly have been purchased by their predecessors from the predecessors of the plaintiffs. 21. ..... the effect of non-registration is that such a document shall not affect any immovable property covered by it or confer any power to adopt and it cannot be received as evidence of any transaction affecting such property or conferring such power. .....

G. Ramesh Vs. Revenue Divisional Officer

Court : Andhra Pradesh

Reported in : 2006(6)ALD136; 2006(6)ALT476

..... a short but interesting question that arises for consideration in these two writ petitions is as to whether it is competent to the revenue divisional officer (rdo) to impound improperly/inadequately stamped document under section 33 of the indian stamp act, 1899 (the stamp act, for brevity) and deal such important documents in accordance with sections 38 and 40 of the stamp act.2. ..... 13/2006sub:-indian stamp act - document produced not duly stamped to be impounded by the court - instructions - issued.in view of sections 33, 35, 38 of indian stamp act, when a document is produced into court not duly stamped, the court is bound to impound the same or send it to the collector for recovery of deficit stamp duty and penalty.in view of the same all the presiding officers of the courts concerned are directed to take the following steps:(1) to ensure that the documents which are produced in the court and which ..... section 33 read with sections 38 and 40 of the stamp act confer power on the collector to impound the document which is not duly stamped, determine the stamp duty and penalty payable on such document and on payment of such amount, issue certificate under section 40(1)(a) of the stamp act to the effect that the document is duly stamped. ..... the petitioners in these two writ petitions entered into sale transactions under documents written on stamp papers worth rs. .....

The Government of Tamil Nadu Rep. by Special Secretary to Government, ...

Court : Chennai

Reported in : (2009)5MLJ391

..... learned additional government pleader would further contend that the powers conferred under section 47-a(1) and 47-a(3) of the indian stamp act can be invoked when there is a reason to ..... filed his counter submitting that the corporation has built various types of houses and allotted to the writ petitioners according to the category by way of executing sale deeds and the said sale deeds were presented before the registering officer thiruverumbur and the said officer, has inadvertently admitted the documents for registration on the value set forth therein, ..... of market and other factors have to be weighed carefully', stated that valuation of immovable property is not an exact science and it is an inquiry relating to a subject abounding in uncertainties where there is more than ordinary guesswork and where it would be unfair to require an exact exposition of reasons for ..... foreclose the inquiry by the collector which he is under a duty to make under section 47a.it has been further held in the said decision that the determination of market value in land acquisition proceedings cannot be adopted either as the basis or even as one of the piece of evidence, for the purpose of determining the market value under section 47-a of the indian stamp act. ..... of course, we do not rule out the possibility of unscrupulous persons, with a view to evade payment of proper stamp duty, creating agreements to sell for a very low sum and them approaching the court for specific performance by mutual consent or .....

Shankar Narayan Vaikar Vs. Trimbak Narayan Vaikar

Court : Mumbai

Reported in : (1946)48BOMLR622

..... be executed and the only question to be decided by the trial court was whether the decree was admissible in evidence on payment of the necessary stamp duty and penalty, and once such stamp duty and penalty are levied and .the document is admitted in evidence, then under section 36 of the indian stamp act its admissibility cannot be called in question at any subsequent stage on the ground that the instrument has not been duly ..... original decree is properly held admissible in evidence under section 35 of the indian stamp act, and under section 36 its admissibility cannot now be questioned in ..... if its admissibility cannot be questioned in - appeal under section 36 of the indian stamp act, it forms a part of the evidence, and the contention that the finding of the trial court based on the appreciation of evidence was vitiated by the admissibility of an ..... section 35 of the indian stamp act provides that no instrument chargeable with duty shall be admitted in evidence for any purpose or shall be acted upon unless such instrument is duly stamped; and proviso (a) to that section allows such an unstamped document to be admitted in evidence on payment of the duty with ..... section makes a clear distinction between admitting a document in evidence and acting upon it and section 36 says that once such a document is admitted in evidence, then its admissibility cannot be called in question subsequently on the ground that it has not been duly stamped ..... pointed out that the ruling in pandivi satyanandam v .....

J.D. Lobo Vs. Marajal Doggu

Court : Chennai

Reported in : AIR1953Mad424; (1952)2MLJ747

..... the view taken by the court below is that under section 19, indian stamp act it is incumbent upon the first holder of the promissory note to affix a proper stamp to the promissory note, before its negotiation in favour of the present ..... pai urges is that section 19 does not provide that in the case of foreign instruments duly stamped in accordance with the indian law, there must be a re-stamping of such instruments over again by virtue of section 10, indian stamp act. ..... suit in the court below failed on this construction of section 19, indian stamp act.2. ..... the question raised in this case is whether a foreign promissory note duly stamped in accordance with the indian stamp act, is to be stamped again before the actual endorsement of the promissory note in favour of a person who thereafter files a suit on the promissory ..... pai, as i have already stated, is raising the point that if the instrument was already properly stamped according to our law, when it happened to lie in the hands of the first holder, it does not stand to reason that to such an instrument section 19 should be applied so as to entail the obligation on the later holder of the promissory note to have it affixed with a stamp once again before he can found himself upon the negotiation of such a promissory note in his favour. ..... am not also satisfied that the language of section 19 is in the qualified form which mr. ..... but there is a ruling of a learned judge of this court sitting singly reported in -- 'sivasubramania .....

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. .....

Manjunatha Rai Vs. the Board of Revenue

Court : Chennai

Reported in : AIR1973Mad343; (1973)1MLJ390

..... full bench of our court, in a reference under the stamp act, section 57 (1902) ilr 25 mad 751) clinched the position and observed thus-" an adjudication by a collector, under the powers conferred on him by section 31 of the stamp act, 1899, as to the duty with which an instrument is chargeable is, by section 32 of that act, final and such a case cannot be referred by the revenue authorities to the high court under section 57 of the stamp act for an adjudication. ..... which was not stamped was forwarded to the collector of madras for obtaining an opinion from him under section 31 of the indian stamp act,as to what was the stamp fee which ought ..... impounded the said document under the stamp act, the sub-registrar referred the matter to the district registrar who was of opinion that the document had to bear the stamp payable on a sale deed and that the stamp fee paid as if it was ..... is concerned, and in relation to the request of the applicant concerned, is undoubtedly an order of the collector made in his jurisdiction under sections 31 and 32 of the stamp act. ..... petition is allowed and the writ as prayed for will issue and the board is directed to make a reference to the high court on the questions raised by the petitioner in his application ..... to the petitioner's wife, an instrument of release was prepared by the petitioner in and by which he expressly released and relinquished his interests over the part of the property so as to make the petitioners wife's title to the property more perfect. .....

Dr.Meera Thinakaran Vs. the State of Tamil Nadu.

Court : Chennai

..... in this writ petition, the prayer of the petitioner is for a mandamus to direct the second respondent to state the case relating to the petitioner's appeal bearing p.m.no.12096-p-1/2003 before him culminating in his impugned order dated 06.11.2003, and refer the same to this court under section 57 of the indian stamp act ii of 1899 for a decision on the stamp duty leviable upon the document concerned in the case.6. ..... order xxi rule 91 deals with application by purchaser to set aside sale on ground of judgment debtor having no saleable interest and order xxi rule 92 states as to when the sale shall become absolute or be set aside where no application is made under rule 89, rule 90 and rule 91 or where such application is made and disallowed and the court shall make an order confirming the sale and thereupon, the sale shall become absolute. ..... thereafter, the third respondent, who is vested with the powers of collector, as per the indian stamps act, impounded the said document by his proceedings in impounding no.1 of 2002 and kept the document without registration. .....

Yanala Malleshwari and ors. Vs. Ananthula Sayamma and ors.

Court : Andhra Pradesh

Reported in : 2006(6)ALT523; 2007(1)CTC97; AIR2007AP57; 2007(2)AIRKarR382(FB)

..... rupees and upwards, to or in immovable property;(f) any decree or order or award or a copy thereof passed by a civil court, on consent of the defendants or on circumstantial evidence but not on the basis of any instrument which is admissible in evidence under section 35 of the indian stamp act, 1899, such as registered title deed produced by the plaintiff where such decree or order or award purports or operate to create, declare, assign, limit, extinguish whether in present or in future any right, title or interest whether vested or contingent of the ..... value of one hundred rupees and upwards to or in immovable property; and(g) agreement of sale of immovable property of the value of the one hundred rupees and upwards:provided that the state government may, by order published in the official ..... it may also be noted that section 69 of the registration act confers the power of general superintendence on ig, over all the registration offices in the territories in the state, and also confers powers to make rules consistent with the registration act. ..... the dispute relating to cancellation of sale deeds, gift deeds etc. .....

The National Missionary Society of India Vs. the Inspector General of ...

Court : Chennai

..... even the accountant general has observed that the said deed is to be classified as settlement under section 2(24) of the indian stamp act, 1899 and the stamp duty shall be levied under article 58(a)(ii) of schedule i to the indian stamp act, 1899. ..... p.a.muthukumar (air 1979 madras 5), wherein it was clearly held that while interpreting the word 'settlement' in section 2(24) of the indian stamp act, the emphasis should be on the intention of the author of the trust to distribute the property among members of his family or to those who are near and dear to him. ..... when the conditions in the trust deed clearly says that neither the trustees nor the organizations are empowered to sell the properties of the trust and appropriate the sale consideration, the only way for the christukula ashram to continue their charitable object is to amalgamate the christukula ashram with national missionary society of india as mandated by the deed of trust. ..... from the recitals in the document, it appears that the panchas were only making a declaration of a pre-existing trust and were not transferring their ownership in any specific trust property because they had none. ..... the villages and also to establish institutions and to realise the said purpose, the trust has started and established the ashram under the name of christukula ashram with an object more particularly specified in the rules and regulations. .....