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 Court: karnataka dharwad Page 1 of about 1 results (0.109 seconds)

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. .....

Gajanan Ramachandra Velangi Vs. Vijaya Irappa @ Chudamani Undre and Ot ...

Court : Karnataka Dharwad

..... whether an arbitral tribunal having authority to receive evidence, has the power under section 33 of the karnataka stamp act, 1957 ( the act ), to impound any instrument (document) as defined under section 2 (j) of the act, if it is not duly stamped? ..... (prayer: this wa filed under section 4 of the karnataka high court act read with article 215 of the constitution of india praying that the order of learned single judge dated 11.02.2015 passed in w.p.no.68108 of 2010 may kindly be set aside and the writ appeal may be allowed.) h.g. ..... examination and impounding of instruments:- (1) every person having by law or consent of parties authority to receive evidence, and every person in-charge of a public office, except an officer of police, before whom any instrument, chargeable in his opinion, with duty, is produced or comes in the performance of his functions, shall, if it appears to him that such instrument is not duly stamped, impound the same. (2) . 5. ..... the sole contention urged by the learned counsel for the appellant is that the arbitral tribunal which impounded the document had no power under section 33 of the act to impound the document, and hence, the order of the arbitral tribunal dated 19.05.2010 is liable to be set aside. 4. ..... the appellant had also challenged the order dated 16.07.2010 passed by the district registrar whereby the appellant was directed to pay the deficit stamp duty of rs.8,55,000/- on the aforesaid agreement of sale and also a penalty of rs.5,000/-. 3. .....

M/s Samrudhi Groups Hubli Vs. Sri Anand S/o Holebasappa Angadi

Court : Karnataka Dharwad

..... the hon ble apex court also in this judgment discussed with regard to section 33 and 34 of the karnataka stamp act and directed penalty to be paid on account of non-payment of stamp duty on the arbitral award. ..... description required by the law in force in the state of karnataka when such instrument was executed or first executed: provided that, (a) nothing herein contained shall be deemed to require 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 code of criminal procedure, 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 ..... the trial court without any application of the provisions of the karnataka stamp act, 1957 (hereinafter referred to as the stamp act , for short) and also without determining the nature of the document and the stamp duty chargeable on such documents, the impugned order is passed and the same is not sustainable. .....

Smt. Nagamma W/o Fakkirayya Sutturmath Vs. Rudrayya S/o Sangayya Sashi ...

Court : Karnataka Dharwad

..... article 5(i) of the karnataka stamp act, 1957 (hereinafter referred to as 'the act'), specifies that if possession of the property is delivered or agreed to be delivered before executing a conveyance, such a document is liable for stamp duty as a conveyance. ..... the learned judge, upon reviewing the objections, impounded the document and directed the petitioners to pay the deficit stamp duty along with penalty, arguing that the document did not meet the necessary stamping requirements.4. ..... therefore, the imposition of stamp duty under article 5(e)(i) of the act, on the agreement of sale in this context is not applicable, as the sale deed is the primary legal instrument reflecting the property transaction.7. ..... the learned judge, while addressing objections raised by the defendants regarding the admissibility of the agreement of sale dated 11.12.2002, which was accompanied by possession, directed the petitioners to pay the deficit stamp duty along with penalty. ..... since the sale deed has been properly executed and bears the appropriate stamp duty, it becomes the operative document governing the transfer of title. ..... the records in the present case reveal that the entire stamp duty is paid on the sale deed and sale deed is registered. ..... consequently, article 5(e)(i) does not apply to the agreement of sale once a sale deed has been executed, as the agreement of sale merges into the sale deed and ceases to function as an independent document for the purposes of stamp duty. .....

Ninganagouda Vs. Kalubai and Others

Court : Karnataka Dharwad

Reported in : 2011ILR(Kar)760

..... section 35 of the karnataka stamp act same reads as under: section 35: admission of instrument where not to be questioned: where an instrument has been admitted in evidence such admission shall not, except as provided in section 58, be called in question at any stage of the same suit or proceeding on the ground that the instrument has not been duly stamped ..... any person owning the property or holding an interest therein by virtue of a title acquired before the sale, can apply to have the sale set aside on his depositing in court, for payment to the purchaser a sum equal to five percent of the purchase-money and for payment to the decree-holder, the amount specified in the proclamation of sale as that for the recovery of which the sale was ordered ..... the plaintiff sought for change of his name in the revenue records pursuant to earlier representation which had not been done by the tahsildar inspite of representation given, tahasildar gave the endorsement on 01.08.2008 directing the plaintiff to file a civil suit and obtain appropriate order from the competent court of law, plaintiff filed the suit in question and sought for relief stated ..... the lower appellate court is erroneous and these two facts namely the finding of the trial court holding summons having been duly served and at the same time considering the appeal on merits would not go together and as such the order of remand is liable ..... to have been aggrieved by the preliminary decree, it was certainly competent for them to challenge .....

Sri Riyaz Ahmad Ismail Saab Vs. Sri Romao S/O. Manuel Fernandes

Court : Karnataka Dharwad

..... learned counsel appearing for the petitioners sri anant hegde taking me through relevant provisions of the karnataka stamp act and the rules, submits, at the outset, that for the purpose of section 33 of the karnataka stamp act, 1957 (for short the act ) particularly clause (2) therein, in order to ascertain whether an instrument has been duly stamped, what the court is required to look into is the stamp duty that was paid when such instrument was executed or first executed. ..... it is his further submission that even assuming that plaintiffs had paid deficit stamp duty in a sum of rs.44,900/- subsequently, as the same had not been paid and accepted in accordance with the provisions contained in section 40 of the act, such payment cannot be regarded as due :5. ..... it emerges from a careful reading of the above provision that in order to examine the question whether an instrument has been duly stamped, the court has to see whether the instrument produced before it has been stamped with a stamp of the value and description required by law in force in our state as on the date when such instrument was executed or first executed. ..... it is for this reason, learned counsel for the petitioners contends that payment of deficit stamp duty in the instant case shall not be taken note of for the purpose of exercising power by the court under section 33 of the act and that the document has to be treated as not duly stamped. .....

Sri. Anil S/o Ramachandra Mashalkar Vs. Sri. Babu S/o Hasansab Kadakol

Court : Karnataka Dharwad

..... any instrument chargeable with duty has not been duly stamped, the chief controlling revenue authority or any other officer authorised by the state government (hereinafter referred to as the authorised officer) may, within 2[five years].2 from the date of commencement of the karnataka stamp (amendment) act, 1980 or the date on which the duty became payable whichever is later, serve notice on the person by whom the duty was payable requiring him to show cause why the proper duty or the amount required to make up the same should not be collected from him: provided that where the non-payment ..... the proviso to section 41(2) states that the instrument which has been admitted under section 34 on payment of duty and penalty should not be delivered before the expiration of one month from the date of impounding or until certified by the deputy commissioner, that its further detention is necessary.70. ..... however, after about 10 months, on 09.02.2015, the second defendant filed an application under section 34 of the karnataka stamp act, 1957 (for short the act, 1957 ) requesting the court to pass an order to the effect that the agreement of sale dated 03.04.2008 (ex.p1) should not be acted upon.6. ..... section 58 of the act, provides for the revision of certain decisions regarding the sufficiency of stamps. ..... no.112448/2017 trial court has thereafter proceeded to pass the impugned order holding that the document was liable to be impounded for collection of duty and penalty.89. .....

J. Ramappa S/o J. Ramachandrappa Vs. J. Venkatramana Setty

Court : Karnataka Dharwad

..... therefore, under section 53a of transfer of property act, if agreement holder asserts possessory rights in furtherance of contract and seeks protection, then the agreement has to be deemed to be an agreement to sell coupled with possession and therefore, the provisions of section 20 of the karnataka stamp act r/w article 5(e)(i) would come into play and an agreement holder is bound to 8 pay stamp duty as indicated in article 5(e)(i) of the karnataka stamp act.7. ..... the coordinate bench while examining as to whether agreement to sell falls within the scope of article 5(e) of the karnataka stamp act was of the view that even if the intending purchaser claims to be in possession prior to agreement of sale, the purchaser has to pay stamp duty as if possession is delivered under the agreement. ..... therefore, the document in question clearly falls within the scope of article 5(e) of the karnataka stamp act and its explanation (ii). ..... no.266/2014 on the file of principal civil judge and jmfc at hosapete marked at annexure-a, to the extent of payment of duty and penalty; direct the principal civil judge and jmfc hosapete to accept rs.2200=00 as penalty payable on agreement for sale dated1009-2000 marked as annexure-b and rs. ..... therefore, it is in this background, i am of the view that the suit agreement 6 has to be deemed to be coupled with possession and therefore, plaintiff cannot avoid payment of stamp duty as indicated in article 5(e)(i) of karnataka stamp act.6. .....

Y. Sharanappa S/O Amarappa Yapalparvi, Vs. Balasu Subramanyam S/O Subb ...

Court : Karnataka Dharwad

..... the essential ingredient for applying the provision contained in article 5(e)(i) of the karnataka stamp act, 1957, is delivery of possession or agreement to deliver possession before execution of the conveyance ..... : put in possession of the purchaser before execution of the sale deed, article 5(e)(i) of the karnataka stamp act was applicable, therefore, stamp duty payable on a conveyance, calculated on the market value of the property ought to have been paid ..... gangavati, in o.s.no.10/2009 and the plaintiffs may be directed to pay the dificit stamp duty and penalty in terms of sections34& 35 of the stamp act, 1957. ..... any other interpretation will not advance the intention of the legislature, but, would tantamount to straining the language used by the legislature so as to burden the party concerned with the obligation to pay not only stamp duty but also penalty in respect of the portion of property which the agreement holder has not come in possession or would not come in possession before sale deed was ..... in such a situation, it cannot be said that, even if any part of the property is delivered it would be sufficient to attract the provision under article 5(e)(i) to demand payment of stamp duty and penalty in respect of the market value of the entire property.7. ..... : located in the mill to enable the court to find out the deficit stamp duty that was required to be paid by the plaintiff cannot be also found fault ..... defendants objected stating that the document was not properly stamped. .....

Sri. Gajanan Ramachandra Velangi, Vs. Sri. Vijaya Irappa @ Chudamani U ...

Court : Karnataka Dharwad

..... respondents 1 to 6 having filed an application, under sections 33 and 34 of the karnataka stamp act, 1957 ( act for short), and sought impounding of the original agreement of sale, statement of objections was filed by the petitioner. ..... : crop article 35(a) of the schedule chargeable under clauses (a) and (b) of section 3 within 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 exceeds five rupees, of a sum equal to ten times such duty or portion. ..... on 30.07.2012, memo for withdrawal of the writ petition having been filed by stating that the writ petition was filed seeking a limited prayer and in view of filing of this writ petition challenging the constitutional validity of certain provisions of the act, permission be granted to withdraw the writ petition and pursue this writ petition, permission was granted on 30.07.2012 and the said petition was dismissed as withdrawn. ..... however, he contended that the arbitrator having no power to impound the instrument and the orders passed by the learned arbitrator and the district registrar, vide annexures-e and f, being contrary to the record of the case and the law are liable to be quashed.3. .....