Judgment Search Results Home > Cases Phrase: karnataka stamp act 1957 section 46b duties penalties etc to be certified Court: chennai

Official Assignee, Madras Vs. Inspector-general of Registration, Banga ...

Court : Chennai

Reported in : AIR1981Mad54

..... however, the situation becomes complicated by reason of the fact that the karnataka' stamp act, 1957, provides for the payment it of stamp duty on all transfers of property situate within the state of karnataka and the act does not grant any exemption in the, case of transfers effected by the official assignee in respect of properties situate within the state of karnataka. ..... according to the learned counsel section 115 of the presidency towns insolvency act which grants exemption from payment of stamp duty in respect of the transfers executed by the official assignee fell within item 44 of the concurrent list. ..... section 115 of the presidency towns insolvency act provides as follows:'every transfer, mortgage, assignment, power of attorney, proxy paper, certificate, affidavit, bond or other proceedings, instrument of writing whatsoever before or under any order of the court and any copy thereof, shall be exempt from payment of any stamp or other duty whatsoever.'5. ..... madras, ilr 40 mad 810: air 1917 mad 832, it has been held by this court that under section 7 of the presidency towns insolvency act, this court in the exercise of its insolvency jurisdiction has jurisdiction to adjudicate on claims relating to immovable property situate outside the limits of its ordinary original civil jurisdiction. .....

Deutsche Trustee Company Ltd. Vs. Mascon Global Ltd.

Court : Chennai

..... but in the present case, admittedly, no such stamp duty has been paid, though it is open to this court to impose penalty for deficit stamp duty, still it is to be seen whether the petitioner is entitled to equitable relief under section 433, 434 to wind up a running company on a company petition, when admittedly, petition as framed is ..... it may be noticed here, that in the case before the karnataka high court, power of attorney was duly stamped, as per article 54 to the schedule to the karnataka stamp act. ..... the ratio of the judgment in this case was that power of attorney was liable to pay stamp duty for proceeding in india under indian stamp act though executed outside india. ..... 45 this judgment of the hon'ble karnataka high court does not apply to the facts of the present case, as the question before the hon'ble karnataka high court is not with regard to maintainability of the company petition for want of letter of authorisation, nor case before the karnataka high court was one where no stampt duty has been paid. ..... scale670) to contend, that petition filed by the petitioner cannot be dismissed for want of stamp duty, as it is open to this court in case the power of attorney executed outside india and presented in india for use in proceedings to levy penalty. ..... been recognized for its delivery into north american market by gartner, which is a prestigious research agency and also possess technical quality certificates like iso 9001.bs 7799.cmi level -5 (capability maturity model) etc. .....

Kalimuthu Pillai Vs. Velusami and ors.

Court : Chennai

Reported in : (1997)2MLJ64

..... additional rent controller, hyderabad : air1977ap397 , the andhra pradesh high court, while considering the provisions of sections 35 and 38 of the stamp act, held that the court can levy penalty and duty on party, as a pre-condition to admit such document in evidence.7. ..... , inasmuch as the order passed by the trial court is in conformity with the provisions of section 42(8) of the stamp act, i consider that there is no infirmity in the order passed by the trial court. ..... the supreme court held that section 42(2) of the stamp act, which enact in terms unmistakable that every instrument endorsed by the collector under section 41(2) shall be admissible in evidence and may be acted upon as if it had been duly stamped.9. ..... but with the order of the court, stamp duties were paid along with penalties, and therefore these documents can be admitted for the purpose of proving collateral ..... hemkumar : [1968]3scr639 the supreme court held, while considering the section 17(1)(b) of the registration act that such a document, which is stamped, but not registered, is admissible to prove the intention of the coparceners to become divided in ..... the abovesaid two documents were neither stamped under the stamp act nor registered under the registration act, even though the documents transfer right in immovable ..... 121 held after the stamp duty and the penalty were paid, the unregistered document can be admitted for the purpose of proving collateral incidence ..... so also the karnataka high court, in mariappa v .....

The District Registrar, Tirunelveli and Others Vs. R. Chidambara Raja ...

Court : Chennai Madurai

..... recovery of deficit stamp duty and registration charges, this court considered this issue in the judgment reported in 2003 (2) lw 160 [cited supra], wherein after extracting section 33-a of the indian stamp act and section 80-a of the registration act and rule 3 of the tamil nadu registration rules, 1983 and considering the same, this court held that the procedure under section 47-a of the indian stamp act and section 80-a of the registration act must be completed within ..... , then it would become very clear that the time limit has been introduced for the purpose of collecting the difference in the amount of stamp duty at the earliest and rule 7(3) also states that the difference will have to be paid within a period of two months from the date of the final order passed under sub section (2) or sub section (3) to section 47-a of the indian stamp act, 1899 and therefore held that it is only directory and not mandatory. ..... is referred to the collector under section 47-a of the indian stamp act, the sub-registrar can make an endorsement in the instrument that proceedings under section 47-a of the indian stamp act is pending and release the document ..... the said decision, has directed the second respondent therein to return the document with an endorsement as to the pendency of the proceedings under section 47-a of the indian stamp act, 1899, as amended by the tamil nadu amendment act, 2004, within a particular time and also passed further directions. ..... state of karnataka and others] and 2006 .....

Dove Investments Private Ltd. and ors. Vs. Gujarat Industrial Investme ...

Court : Chennai

Reported in : [2005]124CompCas399(Mad); (2005)6CompLJ490(Mad); 2005(1)CTC249; (2005)1MLJ269; [2005]60SCL604(Mad)

..... the central government or a state government, in any other body corporate in the name of a director or nominee, or(iii) in respect of which a declaration has been made to the public trustee under section 153-b, if -(1) the company or corporation, as the case may be, stamps or otherwise endorses, on the form of transfer in respect of such share, the date on which it decides that such share shall not be held in the name of the said director or nominee or, ..... board, we have to consider whether the delivery of the instruments of transfer beyond 2 months from the date so stamped as specified in sub-section (1-c) is proper, for which the learned senior counsel for the petitioner heavily relied on a decision of the karnataka high court in mukundlal manchanda v. ..... mannalal khetan, appellant before the supreme court, filed a petition in the high court, allahabad under section 155 of the companies act, 1956 against the respondents, namely, kedar nath khetan and others contending that the transfers of all the shares in the company's register were illegal ..... that where a statutory functionary is asked to perform a statutory duty within the time prescribed therefor, the same would be directory ..... law could be laid in that behalf as to whether a particular provision or enactment shall be considered mandatory or directory and it is the duty of the court to try to get at the real intention of the legislature by carefully analysing the whole scope of the statute or section or a phrase under consideration. .....

C. Gnanasekaran. Vs. the Inspector General of Registration, Santhome H ...

Court : Chennai

..... facts of these cases, which are identical in all respects, i am of the view that the contentions made by the learned counsels for the petitioners cannot be sustained and there is no legal impediment to initiate proceedings under section 47-a of the indian stamp act, 1899, even if the said sale deeds are executed pursuant to civil court decrees or executed through the civil court in execution proceedings.12. the second point urged by the learned counsel for the ..... ., and the duty payable thereon and if after such examination, has reason to believe that the market value of the property has not been truly set forth in the instrument, he may determine the market value of the said property and the duty as aforesaid in accordance with the procedure provided for in sub-section (2) of section 47-a of the indian stamp act and the difference, if any, in the amount of duty, shall be payable by the persons liable to pay the duty ..... . no doubt sub-section 3 of section 47-a clothe the collector the suo motu power within 5 years from the date of registration of the any instrument of conveyance etc ..... . (c) in the decision reported in air 2009 sc 2577 : (2009) 13 scc 192 (state of karnataka v ..... ., not already referred to him under sub-section (1) of section 47-a to call for and examine the instrument for the purpose of satisfying himself as to the correctness of the market value of the property which is the subject matter of the conveyance etc ..... instruments of conveyance etc. .....

K. Bhaskar and Others Vs. R. Thiyagarajan and Others

Court : Chennai Madurai

..... when section 3(3) of the indian stamp act provides that no duty shall be chargeable in respect of an instrument executed by a developer or co-developer in connection with any land or building situated within the sez, it cannot be nullified by placing reliance on the circular ..... under article 162 of the constitution extends to all matters with respect to which the state legislature has power to make laws and accordingly the state government can act in exercise of executive power in relation to any matter with respect to which the state legislature has power to make laws, even if there is no legislation to support such executive action, but such executive section must not infringe the right of any person. ..... contentions, learned senior counsel appearing for the appellant relied on a judgment of the supreme court reported in 2007 (7) scc 689 (commissioner, karnataka housing board vs. ..... posts are created and the same are not covered by the rules, the qualifications etc. ..... 17963 and 18718 of 1992 (p.singaravan etc. vs. ..... has given relaxation in respect of the qualification of five years teaching experience in diet/dtert, by letter dated 15.11.2011, only pursuant to the order passed by this court in the said w.p.no.1632 of 2008, etc. ..... first respondent herein (writ petitioner) has challenged the provisional selection list only on the ground that the appellant did not have the teaching experience as lecturer in diet/dtert, etc. ..... order passed by this court on 15.07.2010 in w.p.no.1632 of 2008, etc. .....

K. Bose Vs. the Special Deputy Collector (Stamps) and the Sub Registra ...

Court : Chennai

Reported in : 2007(2)CTC301

..... section (1) of section 47-a of the indian stamp act contemplates that when the registering authority entertains any doubt as to the value given in the document, after registering the document, he may refer the matter to the district collector for determination of the market value of the property and the proper duty ..... petition on the ground that the appellant had not availed the appeal remedy provided under section 47-a(5) of the indian stamp act, 1899 and therefore the writ petition is not maintainable. ..... first respondent for fresh disposal in accordance with the provisions of sub-section (2) of section 47-a of the indian stamp act. ..... the procedures enumerated under the above rules are not an empty formality, as the procedures were prescribed in terms of sub-section (2) of section 47-a, which mandates that for the purpose of disposal of the reference, an enquiry is a pre-condition and for the said purpose, an opportunity of being heard to the person who has ..... sub rule (1) of rule 4 of the said rules contemplates that on receipt of a reference under sub-section (1) of section 47-a from a registering officer, the collector shall issue a notice in form i to every person by whom and to every person in whose favour the instrument has been executed informing him of ..... to point out that it is a general rule that the discretionary remedy of writ jurisdiction will not be exercised when there is a statutory remedy of appeal, as has been held by the apex court in karnataka chemical industries v. .....

MA. Gouthaman and Another Vs. the State of Tamilnadu, Rep.by Its Secre ...

Court : Chennai

..... an occasion to examine whether the poor and the downtrodden are getting their social and economic entitlements or whether they are continuing to remain victims of deception and exploitation at the hands of strong and powerful sections of the community and whether social and economic justice has become a meaningful reality for them or it has remained merely a teasing illusion and a promise of unreality, so that in case the complaint ..... in addition to that, the 9th respondent has executed an affidavit dated 27.04.2012 before the notary public at karnataka in a non-judicial stamp paper issued by government of karnataka that the 10th respondent is competent, eligible and entitled to hold, administer and manage the entire affairs of ..... in this regard, learned senior counsel invited the attention of this court to section 6(13) of the act, which defines the word "math" and it reads as follows: "math" means a hindu religious institution with properties attached thereto and presided over by a person, the succession to whose office devolves in accordance with the direction of the founder of the institution or is regulated by usage and--- (i) whose duty it is to engage himself in imparting religious instruction or rendering spiritual service; or (ii) ..... that 10th respondent had undergone all the rituals, no specific details were given in the counter affidavit as to what are the rituals the 10th respondent had undergone, on which dates, etc. ..... , a religious denomination, organization, mutt, etc. .....

Tamil Nadu Housing Board Vs. Mary Rani Immanual

Court : Chennai

..... ; the terms and conditions subject to which transfer of any apartment and percentage of undivided interest in the common areas and facilities and the limited common areas and facilities of such apartments may be effected; (xii) section 16 of the act contemplates that the apartment owners shall own in common the undivided interest in the property in the event of damage or if the same is destroyed in entirety or in part, and if society or association has not ..... as per the said judgment of the hon'ble apex court is that the provisions of the karnataka municipal corporation act will come into play and sanction has to be obtained from the corporation for construction of the building ..... section 505 of the karnataka municipal corporation act, 1976 only says that the corporation shall exercise power in conformity with the provisions of the karnataka town and country planning act ..... no breach thereof the lessor / vendor shall, at the end of ten years referred to in clause 1, sell the property to the lessee / purchaser and all attendant expenses in connection with such sale such as stamp duty, registration charges, etc. ..... section 18 of the act provides for the right of the society or association to maintain repair or replace any of the common areas and facilities and the said provision is reproduced here under: "18.right of society or association of apartment owners to maintain, repair and replace any of the common areas and facilities, etc ..... the order passed in w.a.nos.783 of 2011 and etc. .....