Judgment Search Results Home > Cases Phrase: karnataka stamp act 1957 section 40 instruments unduly stamped by accident Page 1 of about 43 results (0.096 seconds)

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

Court : Supreme Court of India

..... in accordance with section 2(6) of the indian stamp act, 1899, the stamping of the hma would be governed by the karnataka stamp act, 1957 ( karnataka stamp act ) because the hma was first executed in bengaluru, the place of performance is bengaluru and the subject matter of ..... of this hon ble court s order dated 02.03.2020, the petitioners have filed a completely different set of 11 e stamp papers of rs.200/ each all dated 10.06.2020 this time classifying the agreement under article 5(j) of the schedule to the karnataka stamp act, 1957 and annexing the hma dated 07.08.2015 therewith, under the 12 above cited application seeking permission to file additional documents being ..... 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. ..... schedule of the karnataka stamp act enumerates different types of instruments that attract stamp duty and the ..... rights and privileges, which enure to the benefit of a citizen, by virtue of constitutional or legislative instrument, which may affect the arbitrability of a subject matter. .....

Jayalakshmi Reddy Vs. Thippanna and ors.

Court : Karnataka

Reported in : ILR2002KAR5163; 2003(5)KarLJ263

..... but, i am afraid that the document, which is insufficiently stamped, cannot be permitted to be used for collateral purpose in view of section 34 of the karnataka stamp act which clearly prescribes that no instrument chargeable with duty shall be admitted in evidence for any purpose. ..... having considered the agreement as a whole in the light of article 5(e)(i) of the karnataka stamp act, i am of the view that it can be regarded as a conveyance as the instrument in question is covered by article 5(e)(i) for which the proper duty payable under the karnataka stamp act is the same duty as a conveyance (no. ..... in the instant case, the proper stamp duty payable under the karnataka stamp act being not paid and when the document was sought to be used in evidence, the court below was justified in passing the impugned order which cannot be found fault with. ..... hence, there could be no dispute that the said amended provisions of the karnataka stamp act are clearly attracted to the document in question. ..... the sale agreement comes into existence after the karnataka stamp act amended and came into force on 1-4-1995. 10. ..... 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. .....

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

Court : Karnataka

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

..... the requirements of section 13 of the karnataka stamp act, 1957 have been complied ..... 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. ..... 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? ..... satisfies the requirement of section 13 of the karnataka stamp act, 1957. ..... section 13 of the karnataka stamp act, 1957 ..... , if the requirement of section 13 of the karnataka stamp act is complied, it suffices the ..... 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 ..... in the present case neither the plaintiff nor the plaintiff's counsel have signed the stamp papers, but it is clear that the cause title of the parties have been ..... 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 ..... matter connected with the suit claim or the names of the parties were to have been typed, it would amount to cancellation of the stamps which cannot be used for any other purpose by any of the parties. .....

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

Court : Karnataka

Reported in : ILR2006KAR164; 2006(1)KarLJ403

..... 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. ..... such circumstances, the sub-registrar cannot demand either the petitioner or the tax recovery officer to pay the stamp duty under article 15 of the karnataka stamp act, 1957, since no original sale certificate has been produced before the sub-registrar requesting him to register the document ..... sale certificate is produced by the purchaser for the purpose of registration, then in such circumstances, the sub-registrar is entitled to demand the purchaser to pay the stamp duty under article 15 of the karnataka stamp act, 1957, but, in the instant case, the petitioner being the purchaser has not presented the document for registration. ..... 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. ..... 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 ..... 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. ..... 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. ..... 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. ..... suffice it to say that so long as the instrument relied upon by any litigant before a court is required to be stamped under the provisions of the act and so long as that instrument remains unstamped, section 34 forbids its user for any purpose whatsoever by the court, authority or person competent to receive .....

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

Court : Karnataka

..... in the light of the above government order, the state government has passed the impugned government order in exercise of its powers under section 52-a of the karnataka stamp act, 1957 directing refund of stamp duty paid by the petitioner by deducting at the rate of 25 paise per rupee. ..... 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. ..... the relevant provisions which may come to help of the petitioner is section 52 and 52-a of the karnataka stamp act, 1957, which read as under: 52. ..... 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. ..... neither the rules framed nor the provisions of the karnataka stamp act, 1957 clothe the petitioner with any other right to seek refund of amount in excess of what has been provided as per the government order dated 21.02.2009 .....

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

Court : Karnataka

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

..... 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. ..... papanna, learned counsel for the respondents, on the other hand, argued that the provisions of section 34 of the karnataka stamp act, 1957, did not permit use of any instrument for any purpose whatsoever if the same was not duly stamped. ..... 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 ..... 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. .....

Sakamma Vs. Pavadi Gowda and ors.

Court : Karnataka

Reported in : ILR1998KAR3842

..... proviso to 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 ..... in the instant case, the karnataka stamp act, or any enactment providing for recovery of stamp duty on specific instruments, is a fiscal enactment intended to secure to the state specified stamp duty. ..... when once a document is admitted in evidence rightly or wrongly, section 35 of the karnataka stamp act bars any objection to the admissibility of the document at a later stage in the same proceedings or otherwise. ..... viewed in that light the scheme is clear; section 35 of the stamp act operates as a bar to an unstamped instrument being admitted in evidence or being acted upon; section 4 provides the procedure for instruments being impounded, sub-section (1) of section 42 provides for certifying that an instrument is duly stamped, and sub-section (2) section 42 enacts the consequences resulting from such certification. .....

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. ..... on the other hand, the lower appellate court while remanding the matter could have only stated to re-consider ex.p-1 and p-2 in the light of sections 33 to 37 of the karnataka stamp act, 1957 and re- appreciate the evidence after hearing arguments of the parties afresh. ..... 55 and discussing the provisions under section 33, 34, 35, 36, 37 and 41 of karnataka stamp act 1957, this court by then hon'ble lordship n.kumar, judge, was pleased to observe in para no.6 of the judgment as below: "6. ..... in the instant case, the lower appellate court has rightly observed that the documents at exs.p-1 and p-2 were not sufficiently stamped and that the trial court did not discharge its obligation cast under section 33 of the karnataka stamp act 1957. ..... section 34 of the karnataka stamp act mandates that an instrument, which is not duly stamped shall not be admitted in evidence. ..... hence, there is a need for diligence on the part of the court having regard to the statutory obligation under section 33 of the karnataka stamp act. .....

Tukaram Ganu Pawar Vs. Chandra Atma Pawar

Court : Karnataka

..... 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 its nature and classification. ..... 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.12. ..... subject to the provision enabling the court to collect the deficit stamp duty, the bar under section 34 of is absolute and an instrument which is not duly stamped cannot be admitted at all in evidence for any purpose. ..... section 34 says, 'no instrument chargeable with duty shall be admitted in evidence for any purpose, or shall be acted upon, registered or authenticated by.....unless such instrument is duly stamped'. .....