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Jun 12 1928

In Re: Stamp Act

Court: Kolkata

Decided on: Jun-12-1928

Reported in: AIR1928Cal566

Rankin, C.J.1. This is a Reference made to us under the provisions of Section 57, Stamp Act. It would appear that certain, instruments were presented on behalf of the holder for adjudication as to whether … the holder for adjudication as to whether it was necessary that they should be stamped under Section 19, Stamp Act. The documents of which three in number are before us may be sufficiently exemplified by choosing one of


Feb 04 1919

Indian Stamp Act and Vs. Ibrahim Ishak

Court: Kolkata

Decided on: Feb-04-1919

Reported in: 51Ind.Cas.221

and, consequently, it comes within Article 35, Clause (a), Sub-clause (i) of the First Schedule of the Indian Stamp Act, that is to say, 'the lease purports to be for a term of less than one year.' Therefore, … Rs. 100, the proper stamp duty is eight annas, as the learned Judge has decided.Woodroffe, J.2. I agree. Stamp Act (II of 1899), Schedule I, Article 35, Clause (a), Sub-clause (i) - Lease of a shop--Agreement to pay


Nov 15 1897

Reference Under Stamp Act

Court: Chennai

Decided on: Nov-15-1897

Reported in: (1898)ILR21Mad358

on either side would become necessary. The case is quite different from that to which the Board refer. Stamp Act - Act I of 1879, Section 3, Clauses (12), (13)--Lease--Mortgage. -


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Dec 13 2023

In Re Interplay Between Arbitration Agreements Under The Arbitration A ...

Court: Supreme Court of India

Decided on: Dec-13-2023

Y Chandrachud, CJI A. Reference .................................................................................................................. 5 B. Submissions ........................................................................................................... 12 C. Maintainability ........................................................................................................ 18 D. The Indian Stamp Act 1899 .................................................................................... 22 i. Overview ........................................................................................................................ 22 ii. The consequences of the failure to stamp an instrument .......................................... … 22 ii. The consequences of the failure to stamp an instrument .......................................... 27 a. The procedure under the Stamp Act ............................................................................................ 27 b. The difference between inadmissibility and voidness .................................................................. 32 c. Section 35 of the Stamp Act


Jul 28 2009

L.G. Polymers India Private Limited Vs. District Registrar-cum-collect ...

Court: Andhra Pradesh

Decided on: Jul-28-2009

Reported in: AIR2010AP11; 2009(6)ALT262

pending, and the matter was referred to the Collector, the respondent herein, under Section 47-A of the Indian Stamp Act (for short 'the Act').2. Through order dated 25-07-2007, the respondent decided that the petitioner is liable to pay


Nov 30 2007

Mastrusri Educational Society, a Society Registered Under Public Socie ...

Court: Andhra Pradesh

Decided on: Nov-30-2007

Reported in: 2008(2)ALD354; 2008(3)ALT247

the petitioner, and referred the matter to the 2nd respondent, for determination under Section 47-A of the Indian Stamp Act (for short 'the Act'). The documents were assigned pending registration numbers. The 2nd respondent passed orders dated 17-08-1992, … any comparison between the provisions of the Wealth Tax Act, on the one hand, and that of the Stamp Act, on the other hand.5. The agreements of sale, in respect of about 50 acres, were entered into way


Aug 02 2004

M. Srinivasa Charyulu S/O M.V.N. Charyulu and Vs. District Registrar ( ...

Court: Andhra Pradesh

Decided on: Aug-02-2004

Reported in: AIR2005AP32; 2004(5)ALT804

support the averments in the counter affidavit that the action was initiated under Section 41A of the Indian Stamp Act,1899 (for brevity 'the Act') by issuing a notice to the petitioners on 25-11-1994, and therefore, the action initiated … thereafter on 30-6-2003, the action must be held to be illegal and unauthorized.4. Section 41-A of the Indian Stamp Act,1899 reads as under:41-A. Recovery of Stamp Duty not levied or short levied:-(1) Whereafter the commencement of the Indian


Feb 05 1997

Hemalatha Sugnadhi Vs. Appellate Authority Under Section 47-a Stamp Ac ...

Court: Andhra Pradesh

Decided on: Feb-05-1997

Reported in: 1997(3)ALT808

Writ Petition is filed assailing the orders passed by the Appellate Authority under Section 47-A of the Indian Stamp Act (for short 'the Act') dismissing the appeal filed by the petitioner herein.2. Briefly the facts giving rise to … said document to the 2nd respondent herein for determination of the market value under Section 47-A of the Stamp Act. After enquiry, the 2nd respondent herein passed an order dt. 10-5-1989 confirming the market value as fixed by


Oct 17 2000

The Chief Controlling Revenue Authority (Stamp Act) and Inspector Gene ...

Court: Chennai

Decided on: Oct-17-2000

Reported in: 2000(4)CTC275; (2001)1MLJ655

by F.M.Ibrahim Kalifulla. J.1. This is a reference made by the petitioner under Section 57 of the Indian Stamp Act, 1899. The question that has been referred for considerationis'Whether in the circumstances and the facts of the case … under Section 2(24) of the Act attracting Stamp duty under Article 58 of Schedule I of the Indian Stamp Act' or is it only a release falling under Article 55 of the Schedule I ?'2. According to the


Dec 22 2000

The Chief Controlling Revenue Authority (Stamp Act) Vs. Kamala Sugar M ...

Court: Chennai

Decided on: Dec-22-2000

Reported in: (2001)1MLJ726

deed dated 29.6.1982 should be classified as debenture under Article 27 of the Schedule I of the Indian Stamp Act, 1899, but the view of the revenue authorities is that it should be treated as a deed of … revenue authorities is that it should be treated as a deed of mortgage under Article 40(b) of the Stamp Act. Since there arose a difference of opinion on the question regarding the classification of the deed, the reference


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