Skip to content


Judgment Search Results Home > Cases Phrase: indian stamp haryana amendment act 1986 Page 1 of about 17,759 results (0.116 seconds)

Feb 10 1999 (HC)

Smt. Bindu Garg Vs. State of Haryana

Court : Punjab and Haryana

Reported in : (1999)122PLR794

..... the deficient amount of duty, if any, shall be payable by the person liable to pay the duty:provided that the collector shall, within a period of two years from the date of the commencement of the indian stamp (haryana amendment) act, 1973, also be competent to act as aforesaid in respect of the instruments registered on or after the first day of november, 1966 and before the first day of october, 1970. ..... the learned counsel for the claimants referred to section 47-a of indian stamp (haryana amendment) act, 1973, in support of his contention, which reads as under:-'haryana - after section 47 of the principal act, the following new section shall be inserted and shall be deemed to have been inserted with effect from the 1st day of november, 1966, ..... 496 to contend that once the powers under section 47-a of the indian stamp act are exercised by the collector after giving opportunity to the parties and determines the value of the land inter parties, in that event it would be the market value of the land to which the ..... if yes, what would be the effect of the notification issued under section 4 of the punjab scheduled roads and controlled areas restriction of unregulated development act, 1963, as extended to the state of haryana and hereinafter referred to as the punjab act?as already noticed, the learned counsel for the claimants contended that the principle of cut ought not to be applied to the present acquisition because the area is surrounded by fully developed colonies and .....

Tag this Judgment!

Jan 24 2008 (HC)

Rajeev Passi Vs. the Commissioner, Rohtak Division and ors.

Court : Punjab and Haryana

Reported in : (2008)151PLR14

..... and the deficient amount of duty, if any, shall payable by the person liable to pay the duty.provided that the collector shall, within a period of two years from the date of the commencement of the indian stamp (haryana amendment) act, 1973, also be competent to act as aforesaid in respect of the instruments registered on or after the first day of november, 1966 and before the first day of october, 1970. ..... from both the sides and perusing through the relevant record brought on the file, i do not agree with the contention of the counsel for the appellant that a reference under section 47 of indian stamp act can only be made immediately after registration of documents or within a period of 8 days. ..... also referred the matter to sub divisional officer (civil)-cum-collector invoking section 47a of the indian stamp act, 1899 (for brevity 'the stamp act') for determining the correct value. ..... as per provisions of sub-section 3 section 47 of indian stamp act under which this case has been dealt with, it has been clearly provided that the collector may suo-motu or on receipt of reference from the registrar of the district in whose jurisdiction property is ..... aggarwal, learned counsel for the petitioner has argued that no enquiry in terms of haryana stamp (prevention of undervaluation of instrument) rules, 1978(for brevity 'the rules') has ..... emphasized that the expression 'reasons to believe' used in section 47a of the stamp act, as interpreted by a division bench of this court in mulakh raj v. .....

Tag this Judgment!

Aug 24 2000 (HC)

Mulakh Raj Vs. State of Haryana and Others

Court : Punjab and Haryana

Reported in : AIR2001P& H61

..... of duty, if any, shall be payable by the person liable to pay the duty : provided that the collector shall, within a period of two years from the date of the commencement of the indian stamp (haryana amendment) act, 1973, also be competent to act as aforesaid in respect of the instruments registered on or after the first day of november, 1966 and before the first day of october, 1970. ..... of the petitioners and to make reference under section 47-a( 1) of the indian stamp act, 1899 (as inserted by haryana act no. ..... that the decision of chamkaur singh's case (supra) cannot be made basis for granting relief to the petitioner because the language of section 47-a inserted by the punjab amendment is different from the language of the said section inserted by the haryana amendment. ..... however, proviso appearing below sub-section (3) of section 47-a, as applicable to the state of haryana, is not incorporated in the punjab amendment and explanation appearing below sub- section (4) of section 47-a (as applicable to the state of punjab) is not embodied in the provision applicable to the state of haryana and as the decision of the division bench in chamkaur singh's case (supra) is based on the interpretation of the explanation appearing below sub-section (1) of section 47-a (as applicable to the state of punjab ..... besides this being contrary to the language and content of section 47-a of the stamp act, it is not clear as to how the party has 'to get the document impounded' or how is it enjoined upon .....

Tag this Judgment!

Aug 19 2011 (HC)

Gian Singh and Another Vs. State of Punjab and Others

Court : Punjab and Haryana

..... any, shall be payable by the person liable to pay the duty: provided that the collector shall, within a period of two years from the date of the commencement of the indian stamp (haryana amendment) act, 1973, also be competent to act as aforesaid in respect of the instruments registered on or after the first day of november, 1966 and before the first day of october, 1970. ..... from the inspector-general of registration or the registrar of a district, in whose jurisdiction the property or any portion thereof which is the subject-matter of the instrument is situate, appointed under the registration act, 1908, shall, within three years from the date of registration of any instrument, not already referred to him under subsection (1), call for and examine the instrument for the purpose of satisfying himself as ..... had preferred an appeal to the financial commissioner and when it was pending, a notification had been issued on 02.03.2009 bringing about an amendment to the rules that explained the market value of a property which would be the collector's rate as the rate fixed by the government ..... the appellate authority under the stamp act, rejecting the plea of the petitioners that they were entitled to the benefit of the amendment brought about in punjab stamp (dealing of undervalued instruments) ..... if the language of the amended rule were to be in relation to a document for which the determination of the stamp duty is not yet finally made, ..... amendment to section 47-a reads as follows:- haryana .....

Tag this Judgment!

Sep 18 2003 (HC)

Raghbir and ors. Vs. State of Haryana and ors.

Court : Punjab and Haryana

Reported in : (2004)136PLR545

..... duty, if any, shall be payable by the person liable to pay the duty:provided that the collector shall, within a period of two years from the date of the commencement of the indian stamp (haryana amendment) act, 1973 also be competent to act as aforesaid in respect of the instruments registered on or after the first day of november, 1966 and before the first day of october, 1970. 4. ..... on the ground that it is barred by time and is also ultra vires to section 47-a of the indian stamp act, 1899 (as inserted by haryana act no. ..... of reference from the inspector general of registration or the registrar of a district, in whose jurisdiction the property or any portion thereof which is the subject-matter of the instrument is situate, appointed under the registration act, 1908, shall, within three years from the date of registration of any instrument, not already referred to him under sub-section (1), call for and examine the instrument for the purpose of satisfying himself as to ..... (1), the collector shall, after giving the parties a reasonable opportunity of being heard and after holding an enquiry in such manner as may be prescribed by rules made under this act, determine the value or consideration and the duty as aforesaid and the deficient amount of duty, if any, shall be payable by the person liable to pay the duty.3. ..... 37 of 1973) (for short, 'the act') read with haryana stamp (prevention of under valuation of instruments) rules, 1978 and ..... the act, as applicable to the state of haryana, .....

Tag this Judgment!

Feb 20 2014 (HC)

Under a Statutory Duty to Hold an Enquiry and Also Give Opportunity to ...

Court : Punjab and Haryana

..... deficient amount of duty, if any, shall be payable by the person liable to pay the duty: provided that the collector shall, within a period of two years from the date of the commencement of the indian stamp (haryana amendment) act, 1973, also be competent to act as aforesaid in respect of the instruments registered on or after the first day of november, 1966 and before the first day of october, 1970. ..... on receipt of reference from the inspector- general of registration or the registrar of a district, in whose jurisdiction the property, or any portion thereof, which is the subject-matter of the instrument, is situated, appointed under the registration act, 1908, shall, within three years from the date of registration of any instrument, not already referred to him under sub- section (1), call for and examine the instrument for the purpose of satisfying himself as to the ..... of the indian stamp act) b). ..... the matter to collector for deciding the question of valuation of market price and stamp duty u/s 47-a of the haryana stamp (prevention of under valuation of instruments) act and rules, 1978 (hereinafter to be referred as the act & relevant rules .).3. ..... these provisions would leave no manner of doubt that the collector has the mandatory/statutory duty to hold an enquiry to determine the market price for the purpose of stamp duty in the same manner prescribed by the rules framed under the act, after giving a reasonable opportunity of hearing to the parties in this regard and not otherwise. .....

Tag this Judgment!

Feb 04 2013 (HC)

Jai Singh Vs. Commissioner Hisar Division Hisar and Others

Court : Punjab and Haryana

..... sub divisional officer exercising the powers of the collector issued notice under rule 5(i) of the indian stamp (haryana amendment) act, 1973, for recovery of amount assessed as arrears of land revenue. ..... finding that there had been evasion of stamp duty, the matter was remitted to the sub divisional officer-cum-collector, hansi for initiating proceedings under section 47-a of the indian stamp act, 1899 (for short the cwp no.3243 o ..... the petitioner preferred an appeal before the commissioner, hisar division, hisar claiming that the assessment on the basis of market rate at the time of purchase was not correct; there was no deficiency in the payment of stamp duty; the impugned orders have been passed without any evidence; the reference was time barred; the action was taken on the private complaint of one rajinder singh, therefore, the reference was bad ..... authority must hold an independent inquiry in accordance with the procedure prescribed for that purpose under rule 4 of the haryana stamp (prevention of undervaluation of instruments).rules, 1978 read with section 47-a of the act and base its determination on evidence of valuation of instruments after notice and hearing and opportunity to lead evidence, see the division bench decision of this court in naresh kumar and others versus state of haryana and another, 2004(2) rcr (civil) 217. ..... there is significant gap in the two justifying action under section 47-a of the act in the present case, and that too on a complaint by a third .....

Tag this Judgment!

Mar 13 2014 (HC)

Civil Revision No.5927 of 1998 Vs. Collector, Rewari and anr.

Court : Punjab and Haryana

..... deficient amount of duty, if any, shall be payable by the person liable to pay the duty: provided that the collector shall, within a period of two years from the date of the commencement of the indian stamp (haryana amendment) act, 1973, also be competent to act as aforesaid in respect of the instruments registered on or after the first day of november, 1966 and before the first day of october, 1970. ..... receipt of reference from the inspector- general of registration or the registrar of a district, in whose jurisdiction the property, or any portion thereof, which is the subject-matter of the instrument, is situated, appointed under the registration act, 1908, shall, within three years from the date of registration of any instrument, not already referred to him under sub- section (1), call for and examine the instrument for the purpose of satisfying himself as to the ..... the indian stamp act) b). ..... matter to the collector for deciding the question of valuation of market price and stamp duty u/s 47-a of the haryana stamp (prevention of under valuation of instruments) act and rules, 1978 (hereinafter to be referred as the act & relevant rules .).2. ..... of these provisions would leave no manner of doubt that the collector has the mandatory/statutory duty to hold an enquiry to determine the market price for the purpose of stamp duty in the same manner prescribed by the rules framed under the act, after giving a reasonable opportunity of hearing to the parties in this behalf and not otherwise. .....

Tag this Judgment!

Jan 29 2008 (HC)

Vikas Vs. State of Haryana and ors.

Court : Punjab and Haryana

Reported in : (2008)2PLR724

..... , if any, shall be payable by the person liable to pay the duty:provided that the collector shall, within a period of two years from the date of the commencement of the indian stamp (haryana amendment) act, 1973, also be competent to act as aforesaid in respect of the instruments registered on or after the first day of november, 1966 and before the first day of october, 1970. ..... under article 226 of the constitution is whether the authorities could question a registered transfer deed by exercising power under section 47a of the indian stamp act, 1899 (for brevity, 'the act'), after the expiry of period of three years. ..... reference from the inspector-general of registration or the registrar of a district in whose jurisdiction the property or any portion thereof which is the subject matter of the instrument is situate, appointed under the registration act, 1908, shall, within three years from the date of registration of any instrument, not already referred to him under sub-section (1), call for and examine the instrument for the purpose of satisfying himself as ..... the order, prefer an appeal before the commissioner of the division and all such appeals shall be heard and disposed of in such manner as may be prescribed by rules made under this act.a perusal of sub-section (3) of section 47a of the act postulate that the collector either on its own or on a receipt of reference from the registrar of a district in whose jurisdiction the property is situated, shall within three years from the .....

Tag this Judgment!

Oct 17 2007 (HC)

Krishna Rani Vs. State of Haryana and ors.

Court : Punjab and Haryana

Reported in : (2008)3PLR107

..... payable by the person liable to pay the duty;provided that the collector shall, within a period of two years from the date of the commencement of the indian stamp (haryana amendment) act, 1973, also be competent to act as aforesaid in respect of the instruments registered on or after the first day of the november, 1966 and before the first day of october, 1970. ..... petition is to the impugned order dated 6.8.2004 (annexure p-3) passed by sub registrar, nilokheri, district karnal whereby, in exercise of powers under section 47-a of the india stamp act, 1899, (for short, 'the act'), the sale deed of the plot in question executed by tanuj kumar in favour of the petitioner was impounded and the matter was referred to collector-cum-sub divisional officer ..... the inspector-general of registration or the registrar of a district in whose jurisdiction the property or any portion thereof which is the subject matter of the instrument is situate, appointed under the registration act, 1908, shall, within three years from the date of registration of the instrument, not already referred to him under sub-section (1), call for and examine the instrument for the purpose of satisfying ..... haryana urban development authority, the sale deed was registered on 4.8.2004 in favour of the petitioner and requisite stamp ..... that the orders of reference were passed without application of mind and they are liable to be quashed being ultra vires to section 47-a(1) of the 1899 act (as applicable to the state of haryana).17. .....

Tag this Judgment!


Save Judgments// Add Notes // Store Search Result sets // Organize Client Files //