Judgment Search Results Home > Cases Phrase: karnataka stamp act 1957 section 19 payment of duty on certain instruments liable to increased duty in the state of karnataka Page 1 of about 179 results (0.236 seconds)

Intercontinental Hotels Group (india) Pvt. Ltd. Vs. Waterline Hotels P ...

Court : Supreme Court of India

..... on the contrary, the respondent, in rebuttal to the payment of stamp duty, has challenged the same, contending that payment of stamp duty has been wrongly classified and stamp duty has been paid against article 5(j) under the schedule of the karnataka stamp act, 1957, ..... appropriate to refer the following issue, to be authoritatively settled by 19 a constitution bench of five judges of this court: whether the statutory bar contained in section 35 of the indian stamp act, 1899 applicable to instruments chargeable to stamp duty under section 3 read with the schedule to the act, would also render the arbitration agreement contained in such an instrument, which is not chargeable to payment of stamp duty, as being non existent, unenforceable, or invalid, pending payment of stamp duty on the substantive contract/instrument?.59. ..... i state that it is not true that, vide this hon ble court s order, dated 02.03.2020, the petitioners were granted permission to file the 11 e stamp papers, for rs.200/ each, all dated 10.06.2020, that have been filed along with the above cited application seeking permission to file additional documents ..... i state that there is no procedure whereby a party self adjudicates and self certifies the proper stamp duty and the penalty payable on a document as sought to be done twice by the petitioners as under: self adjudication by the petitioners with13the maximum penalty of10times2907.2019 10.06.2020 single e stamp paper 11 e stamp papers for rs.2,200/ for rs.200/ each .....

Jayalakshmi Reddy Vs. Thippanna and ors.

Court : Karnataka

Reported in : ILR2002KAR5163; 2003(5)KarLJ263

..... article 5(e)(i) of the schedule of karnataka stamp act, 1957 states that possession of the property is delivered or is agreed to be delivered without executing the conveyance, the proper stamp duty is the same duty as a conveyance (no. ..... public officer, unless such instrument is duly stamped: provided that- (a) any such instrument not being an instrument chargeable with a duty not exceeding fifteen paise only, or a mortgage of crop article 35(a) of the schedule chargeable under clauses (a) and (b) of section 3 with a duty of twenty-five paise shall, subject to all just exceptions, be admitted in evidence on payment of the duty with which the same is chargeable, or, in the case of an instrument insufficiently stamped, of the amount required to make up such duty, together with a penalty of five rupees, or, when ten times the amount of the proper duty or deficient portion thereof ..... still by reason of the fact that under the terms of the agreement there is an intention of sale and possession of the property has also been delivered, it is certainly open to the state to charge such instruments at a particular rate, which is same as a conveyance on the market value of the property, and that is exactly what has been done in the present case. ..... therefore, having given my anxious consideration to the entire matter in issue, i am of the view that this revision petition filed by the petitioner is liable to be dismissed in limine and it is accordingly dismissed at the stage of admission itself.

Shetty's Construction Company Private Limited, Rep. by Its Managing Di ...

Court : Karnataka

Reported in : AIR2004Kant297; ILR2004KAR1467; 2004(4)KarLJ147

..... whether all the sheets of court fee stamp papers involving 1174 sheets have to be defaced either by affixing the signature of the plaintiff or by his counsel so as to comply with the requirement of section 13 of the karnataka stamp act, 1957? ..... such court fee stamp papers are produced, the purpose of defacing is to see that it is not used in any other case as contemplated under section 13 of the karnataka stamp act 1957. ..... therefore, the requirements of section 13 of the karnataka stamp act, 1957 have been complied ..... , it satisfies the requirement of section 13 of the karnataka stamp act, 1957. ..... the karnataka court fees and suits valuation act, 1958 provides for levy of court fees on the basis of the relief claimed under the act and the same is a revenue to the state ..... instruments stamped with impressed stamps how to be written; every instrument written upon paper stamped with an impressed stamp shall be written in such manner that the stamp may appear on the face of the instrument and cannot be used for or applied to any other instrument.'8 ..... instead of complying with the order of this court dated 18.3.2003 the learned advocate for the plaintiff filed a memo stating that there is no provision under any law to put the signature either by the plaintiff or advocate for the plaintiff and insisted the court to show such provision.it is common knowledge that the plaintiff or his advocate shall sign on all the case papers with date and there is no need to show any such provision in this regard .....

Thomson Plantations (India) Private Limited Vs. the Senior Sub-registr ...

Court : Karnataka

Reported in : ILR2006KAR164; 2006(1)KarLJ403

..... but, it is premature to contend that the petitioner is required to pay the stamp duty under article 15 of the karnataka stamp act, 1957 on the ground that when the copy of the sale certificate is sent by the recovery officer for the purpose of filing in book i as required under section 39(4) of the registration act.9. ..... sripathi, learned counsel for the petitioner that even though sale certificate directs stamp duty as per article 15 of the karnataka stamp act, 1957, since the said document is not presented by the petitioner for the purpose of registration before the sub-registrar, mercara, the question of demanding the stamp duty from the petitioner would not arise for consideration. ..... this order is called in question in this writ petition contending that the petitioner is not liable to pay the stamp duty on the sale certificate since the same has been sent by the recovery officer only for the purpose of filing as required under section 89(4) of the registration act by directing the 1st respondent to file a copy of the sale certificate in book i under section 89(4) of the registration act.2. ..... according to him, when the instrument is required to be drawn on the required stamp paper and when the same has not been done, it is the duty of the sub-registrar to demand the purchaser to pay the stamp duty. .....

K.B. Jayaram and anr. Vs. Navineethamma and ors.

Court : Karnataka

Reported in : AIR2003Kant241; 2003(3)KarLJ225

..... section 34 of the karnataka stamp act, 1957, inter alia provides that no instrument chargeable with duty shall be admitted in evidencefor 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. ..... what is significant is that the document was executed after the amendment to the karnataka stamp act, 1957, whereby an agreement relating to sale of immovable property wherein, possession of the property is delivered or is agreed to be delivered, would attract the same stamp duty as is payable on a conveyance at no. ..... it follows that the agreement to sell relied upon by the plaintiffs-appellants was required to be stamped in accordance with the provisions of article 5(e) as amended read with article 20 of the karnataka stamp act. ..... in the present appeal, the appellants have questioned the order passed by the trial court insofar as it made the continuance of the injunction against the defendants-respondents, herein dependent upon the payment of stamp duty and the penalty in accordance with the provisions of the karnataka stamp act. 2. ..... such documents when produced before the court are liable to be impounded subject to the provisions of section 34 which permit their being used upon the party concerned paying the requisite stamp duty and the amount of penalty leviable on the same, 4. .....

A. Ramakrishna Vs. State Government Rep. by the Secretary to Revenue D ...

Court : Karnataka

..... kannadam 2008 kannadam dated 21.02.2009 in exercise of the powers conferred under section 52-a of the karnataka stamp act, 1957 and on the basis of the recommendation made by the 2nd respondent, the state government has specified the amount to be deducted while refunding the stamp duty paid by the concerned person regarding the document presented for registration which has been subsequently withdrawn that can be classified as spoiled or unusable stamp. ..... (these writ petitions are filed under articles 226 and 227 of the constitution of india praying to quash annexure-a dated 11.11.2010 passed by the respondent no.1 in withholding the 25% of the stamp duty remitted by the petitioner thereby direct the respondents to refund the 25% of the stamp duty withheld with 18% interest per annum from the date of remittance of the stamp duty till the date of payment, consequently direct the respondents to pay the entire amount of rs.10,51,875/- with 18 % interest per annum from the date of remittance of the stamp duty till the date of payment to the petitioner and etc.) . ..... after certain departmental correspondence and after obtaining necessary comments and response from the 2nd respondent, the impugned government order is passed in exercise of the powers conferred under section 52-a of the karnataka stamp act, 1957 thereby holding that the petitioner is entitled for refund after deducting 25 paise per rupee on the amount paid towards the stamp duty. 5. .....

Mahadeva Vs. the Commissioner, Mysore City Corporation and ors.

Court : Karnataka

Reported in : AIR2003Kant217; ILR2003KAR1653; 2003(1)KarLJ518

..... that being the position, the direction issued by the court below for payment of the duty and penalty in terms of proviso to section 34 of the karnataka stamp act, 1957 was untenable for, having regard to the fact that, any insistence upon payment of stamp duty and the penalty in respect of a document being let into evidence only for a collateral purpose would in substance amount to preventing the use of the document for a purpose for which it could under the registration act be legitimately used. ..... the short question that falls for consideration in these revision petitions is whether the trial court was justified in demanding the payment of duty and penalty in terms of section 34 of the karnataka stamp act, 1957 on an unregistered and unstamped sale deed relied upon by the petitioner as a condition precedent for letting the same into evidence in proof of a collateral transaction. ..... section 34 of the karnataka stamp act, 1957, deals with instruments not duly stamped and inter alia provides that no instrument which is chargeable to duty shall be admissible in evidence for any purpose or shall be acted upon, registered or authenticated by any person or by any public officer unless such instrument is duly stamped. ..... where an unstamped document is admitted in proof of some collateral matter it is certainly admitted in evidence for that purpose which the statute has prohibited. ..... state of gujarat and anr. .....

Sakamma Vs. Pavadi Gowda and ors.

Court : Karnataka

Reported in : ILR1998KAR3842

..... section 34 of the karnataka stamp act deals with the situation of the nature in question and reads as follows:'34...............provided that (a) any such instrument not being an instrument chargeable with a duty not exceeding fifteen paise only, or a mortgage of crop (article 35(a) of the schedule chargeable under clauses (a) and (b) of section 3 with a duty of twentyfive paise shall, subject to all just exceptions, be admitted in evidence on payment of the duty with which the same is chargeable, or, in the case of an instrument insufficiently stamped, of the amount required to make up such duty, together with a penalty of five rupees, or, when ten times the amount of the proper duty ..... observed as follows:'the stamp act is a fiscal measure enacted to secure revenue for the state on certain classes of instruments; it is not enacted to arm a litigant with a weapon of technicality to meet the case of his opponent ..... or deficient portion thereof exceeds five rupees, of a sum equal to ten times such duty or portion;a perusal of the above would show that instruments chargeable with duty of 25 paise only would not be admissible in evidence at all, by reason of being not liable to penalty at all, while other instruments, like ex.p.1 .....

Dundappa Vs. Subhash Bhimagouda Patil and Others

Court : Karnataka Dharwad

..... section 35 of the karnataka stamp act 1957 states that, where an instrument has been admitted in evidence such admission shall not except as provided in section 58, to be called in question at any stage of the same suit or proceedings on the ground that the instrument has not been duly stamped. 18. ..... section 33 of the stamp act casts a duty on the court to examine the document to find out whether it is duly stamped or not, irrespective of the fact whether an objection to its marking is raised or not". 19. ..... only after the said exercise, the trial court could have come to the conclusion whether the stamp duty paid on the instrument was sufficient? ..... if this document is found to be insufficiently stamped, then in terms of the proviso(a) to section 34, the court shall call upon the person, who is rendering the said document to pay duty and ten times penalty and thereafter admit the document in evidence. ..... if the court holds that the document is insufficiently stamped, the statutory obligation is cast upon the court to impound the document and pass appropriate orders for collection of deficit stamp duty and penalty on said insufficiently stamped document. 16. ..... in the instant case, as already observed, the documents are insufficiently stamped, however, the trial court did not consider the said aspect that the duty was cast upon it to examine regarding the sufficiency of the stamp duty. 20. .....

Tukaram Ganu Pawar Vs. Chandra Atma Pawar

Court : Karnataka

..... the name and address of the person paying the said duty and penalty and then admit the document in evidence as provided under section 41(2); and the court shall send an authenticated copy of the instrument to the district registrar together with a certificate and the amount collected as duty and penalty, as provided under section 37(1); (e) if the party does not pay the duty and penalty, the court will have to pass an order impounding the document and send the instrument in original, to the district registrar for being dealt with an accordance with law as per section 37(2) of the karnataka stamp act ..... the question of admissibility (with reference to section 34 of the karnataka stamp act, 1957 or section 35 of the indian stamp act, 1899 and section 49 of the registration act, 1908) will have to be decided by reading the document and deciding ..... the contentions of the appellant are as follows.firstly, though it is admitted by the appellant, that the signatures appearing on the agreement of sale, set up by the respondent herein, are his signatures, it is his case that the same were obtained by deception and this fraudulent act was carried out in the manner stated above and therefore, there being no intention to convey the land, there was no consensus ad idem and the document could not be ..... 1962]2scr333 , held that once a document is admitted in evidence section 35 would come into operation and it would not be possible for the court to direct payment of duty and penalty at a later date. .....