Judgment Search Results Home > Cases Phrase: karnataka stamp act 1957 section 46b duties penalties etc to be certified Page 1 of about 19 results (0.077 seconds)

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

Court : Supreme Court of India

..... that the petitioners have not paid the proper stamp duty and penalty under the karnataka stamp act, 1957 nor has the procedure of adjudication of proper stamp duty and penalty payable been followed by the petitioner as per ..... 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, which is erroneous. ..... the petitioners further submit that since they have paid the requisite stamp duty along with the maximum penalty prescribed under the karnataka stamp act, this hon ble court may proceed to appoint a sole arbitrator who has the jurisdiction to deal with all disputes that ..... 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 the hma is ..... 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 description of doc ..... arbitration agreement was contained in exchange of letters, telecommunication etc?. .....

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. ..... 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. ..... 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 exceeds five rupees, of a sum equal to ten times such ..... instruments not duly stamped inadmissible in evidence, etc. ..... , in writing and not duly stamped, it can be admitted in evidence for establishing the contractual relationship of vendor and vendee between the parties, just like in the case of an unregistered lease deed etc. .....

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

Court : Karnataka

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

..... therefore, the requirements of section 13 of the karnataka stamp act, 1957 have been complied with. ..... when 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. ..... 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? ..... , it satisfies the requirement of section 13 of the karnataka stamp act, 1957. ..... section 13 of the karnataka stamp act, 1957 reads thus ..... therefore, if the requirement of section 13 of the karnataka stamp act is complied, it suffices the ..... 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 duly ..... 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 ..... the 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. ..... learned counsel sri jayavittala rao kolar contended that all the stamp papers have been duly defaced by typing the cause title of the ..... 000/- as per the karnataka court fees and suits valuation act. .....

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

Court : Karnataka

Reported in : ILR2006KAR164; 2006(1)KarLJ403

..... 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. ..... 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 ..... 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. ..... 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. ..... or before any other authority, in such circumstances either the court or the authority concerned are required to impound the document and call upon the petitioner or his successors to pay the duty or penalty by sending the same for adjudication.8. .....

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 ..... view, therefore, the court below would have been justified in first insisting upon the payment of the stamp duty and the penalty on the agreement to sell before it could issue an injunction in favour of the appellants on that ..... 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. ..... 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. ..... shivakumar argued that the court below was in error in directing payment of stamp duty and penalty on the document at an interim stage of the proceedings limited to the grant of an ..... inasmuch as the trial court had made the payment of stamp duty and penalty a condition precedent for the grant or continuance of an interim order of injunction, it has committed an error that required correction .....

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

Court : Karnataka

..... section 52-a of the karnataka stamp act, 1957 directing refund of stamp duty ..... 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 ..... other than those to which any of the said sections is applicable; or (ii) after the period specified in any of the said sections; may by order direct the grant of such ..... stamps, the deputy commissioner may, if he thinks fit, make the repayment of the ..... karnataka ..... karnataka stamp act, 1957 ..... stamp or stamps which have not been spoiled or rendered unfit or useless for the purpose intended, but for which he has no immediate use, the deputy commissioner shall repay to such person the value of such stamp or stamps ..... 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 ..... stamp duty ..... stamp duty of rs.10,51,875/- and presented the sale deed by using the said stamp duty ..... stamp duty ..... section 52 and 52-a of the karnataka stamp act, 1957 ..... 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 ..... stamp duty .....

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

Court : Karnataka

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

..... 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 ..... , however, held that since the document was unstamped, the same could, not be used for any purpose having regard to the provisions contained in section 34 of the karnataka stamp act, 1957 and accordingly directed the plaintiff to pay the stamp duty and the penalty in terms of the proviso to section 34 of the karnataka stamp act, 1957, before the document could be exhibited. ..... 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. ..... of an unregistered and unstamped document for proving any collateral transaction was also forbidden unless the stamp duty payable on the document was paid together with the penalty recoverable in terms of the proviso to section 34 of the karnataka stamp act, 1957. .....

Sakamma Vs. Pavadi Gowda and ors.

Court : Karnataka

Reported in : ILR1998KAR3842

..... sections 34 and 35 of the karnataka stamp act is intended to effectuate the intention of the legislature by barring the admission of document unless the requisite stamp duty is paid along with the stipulated penalty. ..... 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 ..... 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

..... 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. ..... 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". ..... 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. ..... 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. ..... the objection relates to insufficiency of stamp duty on the said document, the court is under legal obligation to decide the question of sufficiency of stamp duty then and there itself. ..... after finding that the trial court had a duty to examine the question of sufficiency of stamp affixed to ex.p-1 and p-2, the lower appellate court has set aside the judgment and decree under appeal and remanded the matter for its fresh disposal in accordance with ..... if duty and penalty is not paid, the document shall not be admitted in .....

Tukaram Ganu Pawar Vs. Chandra Atma Pawar

Court : Karnataka

..... the first instance and the court had called upon the party to pay duty and penalty, if the same was to be considered for purposes of arguments on an application for temporary injunction and it is in this light of the matter, the trial court had proceeded to interpret sections 33 and 34 of the karnataka stamp act, to hold that if the document is not duly stamped, the same cannot be looked into for any purpose including the consideration of ..... the conclusion that the document is not stamped or insufficiently stamped, it shall pass an order holding that the document is not duly stamped and determine the stamp duty/deficit stamp duty and penalty to be paid and fix a date to enable the party who produces the document to pay the stamp duty/deficit stamp duty plus penalty; (d) if the party pays the duty and penalty the court shall certify that proper amount of duty and penalty has been levied and record the name ..... 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 ..... not duly stamped inadmissible in evidence, etc.no instrument chargeable with duty shall be admitted in evidence for 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: provided that .....