Court : Karnataka
Reported in : ILR2004KAR1892; 2004(3)KarLJ310
..... , and the karnataka stamp act, 1957, provides for the liability of instruments to duty, of stamps and the mode of using them at the time of stamping instruments of valuation for duty, duty by whom payable, adjudication as to stamps, instruments not only stamped, allowances for stamps in certain cases, reference and revision, criminal offences and procedure and other supplemental provisions.22. ..... payment of stamp duty under the provisions of the karnataka stamp act, 1957 is the state enactment which has received the assent of the president and therefore, the provisions the stamp act shall prevail over the unamended and amended provision of section 38 of the kcs act, as the unamended provision is inconsistent with the provisions stamp act, as it is the special enactment over the proviso section 38 of the kcs act regarding payment of stamp duty and registration fee upon the instruments as they are compulsorily registerable under the provisions of the registration act. ..... that which is the subject-matter of the suit or proceedings; or(vii) any grant of immovable property by the government; or(viii) any instrument of partition made by a revenue officer; or(ix) any order granting a loan or instrument of collateral security granted under the land improvement act, 1871 (26 of 1871), or the land improvement loans act, 1883 (19 of 1883); or(x) any order granting a loan under the agriculturists loans act, 1884 (12 of 1884), or instrument for securing the repayment of a loan made under that .....
Tag this Judgment!Court : Karnataka
Reported in : AIR2005Kant305; ILR2005KAR2105
..... 4.7.2002 passed by the karnataka appellate tribunal by which the tribunal has dismissed the appeal of the petitioners which was filed under section 46-a(3) of the karnataka stamp act, 1957 ('the act' for short) and also the order dated. ..... it is relevant to state the power of the deputy commissioner to review or redetermine the issue already decided by him under section 39(1)(a) of the act cannot be traced to any of the provisions of chapter vi of the act to sustain his order dated 20.6.2001. ..... none of the provisions of chapter vi of the act confer power on the deputy commissioner to review the certification made by him under section 39(1)(a) of the act therefore, the impugned order of the deputy commissioner dated 20.6.2001 is clearly without authority of law as it cannot be sustained by relying on any of the provisions of chapter vi of the act. ..... in other words, the certification made under section 39(1)(a) cannot be reviewed under any of the provision of the act except under chapter vi of the act. ..... a plain reading of sub section (2) of the above provision would show that the certification made under section 39(1)(a) shall be conclusive or final for the purpose of the act subject to any orders that may be made under chapter vi of the act. ..... (2) subject to any orders made under chapter vi, every certificate under clause (a) of sub-section (1) shall, for the purpose of this act be conclusive evidence of the matters sated therein. .....
Tag this Judgment!Court : Karnataka
Reported in : 2009(5)KarLJ9
..... as per notification dated 26/4/2005 published by the state government granting exemption under section 9(1) of karnataka stamp act, 1957 for registration of the lease deed executed between bial and ksiidc for establishment of international airport, the kiadb ..... eoi then the further process of bial must be transparent in the business, all the norms and guidelines are required to be laid down in the tender invitation to comply with constitution provision of article 14 of constitution of india, its action must be transparent it should contain reasons and it should exercise its discretionary power judiciously as held by the apex court in catena ..... public duties and functions in providing airport facility to the public at large by establishing bial in the vast extent of nearly 4000 and odd acres of land acquired by the karnataka state government in exercise of its eminent domain power in favour of k.i.a.d.b and the government order produced by the bial would establish the fact that the said vast extent of ..... therefore in the concession agreement, it has been specifically stated that chapter v(a) of the a.a.i.a act is applicable to the premises in question to follow the procedure for eviction of unauthorized occupants of the airport availing the provisions are on the lines of public premises (eviction of unauthorized occupants) act, 1971 is made applicable to the premises of the third airport which is being managed by bial is one of the strong and powerful indicator that airport ..... viii ..... (viii .....
Tag this Judgment!Court : Karnataka
Reported in : 2003(4)KarLJ79
..... there are different methods for estimating the market value of the property, the state legislature is quite competent to select the market value of the land fixed by an expert committee under the provisions of karnataka stamp act, 1957, as the basis for fixing the market value of the land for the purpose of assessment of property tax. ..... for the petitioners would vehemently contend that the estimated market value of land on which the building is erected and a vacant land/site, estimated under the provisions of the karnataka stamp act, cannot be the basis for the purpose of calculating the market value of land for the purpose of assessment of properly tax under the provisions of municipalities act, for the reason, the purpose and object of both the enactments are totally different. ..... legislation, the legislature authorises the local bodies to take into consideration the estimated market value of the land notified by the state government under section 45b of the karnataka stamp act, 1957, to compute the taxable value of the land. ..... reform made for levy, assessment and collection of property tax by the state government by amending certain provisions of definition clause and chapter vi -- 'municipal taxation' of the karnataka municipalities act, 1964, by the karnataka municipalities (amendment) act, 2000 (karnataka act 28 of 2001), is the subject-matter of this batch of writ petitions.2. ..... approaches to value and methods involved have been discussed elaborately in the earlier chapters. .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1992Kant388; ILR1992KAR565; 1991(1)KarLJ349
..... the karnataka stamp act, 1957 ('the act' for short), the 2nd respondent held the document in question dated 24-1-1974 and registered thereafter, as a simple mortgage of lease hold rights in specific property attracting stamp duty under ..... provision cannot be more liberal than other provisions in the act governing the assessment for the levy of the stamp ..... -- deeds falling under articles 6 and 34 come under this provision; this again is subject to any contract to the contrary between ..... petitioner is a society registered under the provisions of the societies registration act, constituted for the purpose of building up the personality of citizens of india, by assisting them in physical, intellectual, moral and emotional developments and is exempt from ..... not duly stamped instrument is stated in chapter iv of the actand such an instrument is !o be impounded whenever insufficiently stamped instrument is tendered in evidence or is produced before an authority stated therein; an instrument not duly stamped is inadmissible in ..... is an 'agreement relating to deposit of title deeds', the stamp duty is leviable as per article 6 of the schedule to the act; otherwise, and if it is a mortgage deed, art ..... without the instrument in question, balance of stamp duty is levied and collected and it is not endorsed on the original, the person acting on the instrument or producing it in ..... 30 merely states that 'the expense of providing the proper stamp shall be borne' by the person executing such an instrument .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1975Kant127; ILR1974KAR1147
..... chapter iv of the karnataka stamp act, 1957, contains provisions empowering the court, before which an unstamped document is produced, to levy stamp duty and penalty before it is admitted in evidence. ..... since the lease deed was unstamped, the court made an order holding that stamp duty is chargeable on the document under article 30 (a) (viii) of the karnataka stamp act, 1957. ..... since, the petitioner has a remedy provided under the statute to get a proper adjudication as to the correct amount of stamp duty payable, he cannot invoke the jurisdiction of this court under section 115 of the code.5. ..... the question its to what is the proper stamp duty payable on a document is not a matter that can be canvassed in revision before this court under section 115 of the code of civil procedure. ..... if the duty and penalty levied are found to be prejudicial to the revenue, the deputy commissioner has also power to get the order rectified and to levy proper stamp duty and penalty.3. ..... 1,237-50 as stamp duty and penalty. ..... the act also contains a complete procedure for rectification of errors, if any, committed by the court. ..... the aggrieved party has to seek redress in the manner provided by the act. .....
Tag this Judgment!Court : Karnataka
Reported in : AIR2004Kant308
..... impounded the deed of transfer dated 11-3-1998 which had been presented for registration on that day in exercise of his powers under section 33 of the karnataka stamp act, 1957 ('the act', for short) and has forwarded the same to the district registrar and deputy commissioner of stamps, bangalore urban district, bangalore, the second respondent to this writ petition, for realisation of the deficit stamp duty and other incidental action (copy at annexure-h), (2) the order dated 21-9-1998 passed in no. ..... ramanjaneya gowda, learned government advocate has vehemently urged that the impugned orders are valid in law; that the authorities have rightly invoked the provisions of section 33 of the act for realisation of deficit stamp duty which had not been paid by the petitioner when the instrument was presented for registration and that the very recitals in the deed of transfer fully justify the action initiated by the respondents in ..... (2) subject to any orders made under chapter vi, every certificate under clause (a) of sub-section (1) shall, for the purpose of this act be conclusive evidence of the matters stated therein. .....
Tag this Judgment!Court : Karnataka
Reported in : 2008(3)AIRKarR291; AIR2008NOC2137; 2008AIHC2457(Kar); 2008(5)KLJ220
..... pertains to the stamp duty paid by the respondents in connection with the dissolution of the partnership firm on 31.1.2004 and referring to the said document and article 40 of the karnataka stamp act, 1957 (for short the 'stamp act'), it was submitted that the appellants have also made out a case for impounding of the said dissolution deed under section 33(b) of the stamp act. ..... trial court that during the pendency of the suit, respondents 1 to 3 entered into several agreements, the said events gives the impression that there is violation of provisions of section 52 of the transfer of property act, on a close look at the facts and circumstances of the case in the light of various clauses contained in the partnership deed ex. ..... the definitions given by the other authors are also culled out in the very same chapter under the heading 'collection of other definitions' and under that, the definition given in the indian partnership act, 1932 (based on the partnership act 1890) is also included and the definitions as given by frederick pollock and watson are as under:pollock: partnership is the relation which subsists between parsons who have ..... the learned author dealing with the definition of partnership in chapter 2 of his work (15th edition 1984) says thus:'section 1(1) of the partnership act 1890 provides as follows:partnership is the relation which subsists between, parsons carrying on a business in common with a view of profit.from this statutory definition it appears that there .....
Tag this Judgment!Court : Karnataka
Reported in : AIR2001Kant149; 2001(4)KarLJ104
..... , that, court has not applied its mind, and has not determined the question of admissibility of document to attract section 35 of the karnataka stamp act which is analogous to section 36 of the indian stamp act. ..... karnataka stamp act ..... karnataka stamp act ..... any magistrate or judge of a criminal court to examine or impound, if he does not think fit so to do, any instrument coming before him in the course of any proceeding other than a proceeding under chapter xii or chapter xxxvi of the criminal procedure code, 1898; (b) in the case of a judge of the high court, the duty of examining and impounding any instrument under this section may be delegated to such officer as ..... karnataka stamp act which is analogous to section 35 of the central stamp act ..... stamped; (c) nothing herein contained shall prevent the admission of any instrument in evidence in any proceeding in a criminal court, other than a proceeding under chapter xii or chapter xxxvi of the criminal-procedure code, 1898; (d) nothing herein contained shall prevent the admission of any , instrument in any court when such instrument has been executed by or on behalf of the government, or where it bears the certificate of the deputy commissioner as provided by section 32 or any other provision of this act ..... produced or coming before him, in order to ascertain whether it is stamped with a stamp of the value and description required by the law in force in the state of karnataka when such instrument was executed or first executed: provided that. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2008KAR2790; 2008(3)KCCR2067; 2008(5)AIRKarR228; AIR2008Kar173
..... chapter iv of the stamp act overrides the said provision inasmuch as a special enactment overrides a general enactment having regard to the provisions in chapter iv of the stamp act, it is not permissible for the court or any other authority conferred with the power to impound documents under section 33(1) of the stamp act, to return any document not duly stamped till it is dealt with as provided under chapter iv of the stamp act however, this shall be subject to the exception provided under clause (a) of the proviso to sub-section (2) of section 33 of the stamp act ..... under the extraordinary jurisdiction of this court under articles 226 & 227 of the constitution of india however, the document impounded under the order impugned herein shall be dealt with as provided under chapter iv of the stamp act. ..... to whether such a document is liable to be impounded, it is relevant to refer to section 33 of the karoataka stamp act, 1957 (the stamp act) which reads as follows: 33. ..... in order to ascertain whether it & stamped with a stamp of the value and description required by the law in farce in the state of karnataka when such instrument was executed or first executed: provided that- (a) nothing herein contained shaft be deemed to require any magistrate or judge of a criminal court to examine or impound, if he does not think fh so to da, csny instrument coming before him in the course of any proceeding other than a proceeding under chapter kb or chapter xxxvi of the code of crimvuzl procedure, .....
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