Court : Supreme Court of India
..... under the indian stamp act (tamil nadu amendment) act, 1967, the matter would be referred to the collector for the determination of market value, whereas under the indian stamp act (west bengal amendment) act, 1990, the matter has to be referred to such authority as may be prescribed in ..... in the discussion over the objective and purport of section 47a of the act as applicable to the state of west bengal, tamil nadu and andhra pradesh, it was observed that they were in pari materia insofar as they confer power on the registering officer not to register an instrument when the registering officer has reason ..... said to be the only authority with knowledge of the subject to the exclusion of the 26 court; the independent determination by a registering officer would not apply to a court sale but to a private transaction; the stamp act being a fiscal statute, while being interpreted strictly and literally would not imply some kind of absolute power.30. ..... the jurisdiction to give pre-emptive direction that the consideration being the actual 4 (supra) 9 consideration for the property would be treated as value of the property for registration and stamp duty as section 47 of the act provides that the order passed by the chief controlling revenue authority shall be final and shall not be called into question in any civil court or before any authority.12. ..... 2013) 7 scc53715 section 47a of the act as applicable to west bengal is different from section 47a of the act as applicable to tamil nadu .....
Tag this Judgment!Court : Chennai
..... said government order reads as under: ".order: by way of the tamil nadu act 19 of 2013 read above, amendment has been made to the explanation to the term 'family', appearing in article 58 of the schedule i to the indian stamp act, 1899 including 'brother or sister'.2. ..... have decided to bring the above act into force with effect from 01.10.2013 and accordingly direct that the notification appended to this order will be published in an extraordinary issue of the tamil nadu government gazette, dated the 30th september, 2013.". ..... of technical education is not included in the said definition indicating that the institutions which are under the control of directorate of college education only are to be covered by the act and the rules and technical educational institutions in the state of tamil nadu which are controlled by the director of technical education are not so covered.".13. ..... of his argument, the learned additional government pleader relied upon g.o.ms.no.126, commercial taxes and registration (j1) department, dated 30.09.2013, to emphasize that where the word ".family' appearing in article 58(a) of schedule-i of the indian stamp act has been amended to include ".brother or sister". ..... much force in the arguments of the learned additional government pleader and are inclined to accept the same, as we find that the explanation to article 58(a) of schedule-i of the indian stamp act, specifically sets out the persons who could be brought within the ambit of the definition ".family".. .....
Tag this Judgment!Court : Chennai
..... having completed registration, as an after thought, it is not open to the registering authority to refer the matter to the collector in terms of section 47-a of the indian stamp act and at any rate after two years.74.the action of the registering authority is arbitrary and he has no jurisdiction or authority to make a reference, as in the present case, he did not entertain any doubt nor he had any reason to ..... the joint sub registrar no.ii, office of the sub registrar, ramanathapuram .respondents prayer: civil miscellaneous appeal filed under section 47-a (10) of the indian stamp act 1899, against the order passed by the chief revenue controlling authority / inspector general of registration, made in pa.mu.no.15210/n.4/2007, dated 12.11.2008, confirming the order of the special deputy tahsildar (stamps).virudhunagar, made in tha.pa.no.472 of 2003, dated 24.11.2004. ..... , on 29.07.2003, for the purpose of adjudication of market value of the property to the collector under sub-section (1) of section 47-a of the indian stamp act, 1899, is valid in law and it is not barred by limitation?. 1.1. ..... the inspector general of registration / chief revenue controlling authority, tamil nadu 2. ..... the inspector general of registration / chief revenue controlling authority, tamil nadu 2. ..... in the high court of judicature at madras dated: 04.11.2013 coram: the honourable mrs.justice s.vimala c.m.a.no.1097 of 2009 tmt. ..... 04.11.2013 index : yes/no internet: yes/no sr.to 1. .....
Tag this Judgment!Court : Chennai
..... levy of duty on transfers of property there shall be levied a duty on transfers of property in every municipal areas,_ (a) in the form of a surcharge on the duty imposed by the indian stamp act, 1899 (hereinafter refereed to as the stamp act) as in force for the time being in the state of tamil nadu, on every instrument of the description specified below, which relates to immovable property situated within the limits of the municipal area; and (b) at such rate as may be fixed by the government, not exceeding ..... of instrumentamount on which duty should be levied(i)sale of immovable propertythe market value of the property as set forth in the instrument, and in a case where the market value is finally determined by any authority under section 47-a of the stamp act, the market value as so determined by such authority(ii)exchange of immovable propertythe market value of the property of the greater value as set forth in the instrument, and in a case where the market value is finally determined by any authority ..... conveyance mentioned therein are as follows_ 1) sale of immovable property, 2) exchange of immovable property 3) gift of immovable property 4) mortgage with possession of immovable property 5) lease in perpetuity of immovable property later, section 116a was repealed by a repealing act namely tamil nadu duty on transfer of property (in municipal areas) act, (act 32 of 2009). ..... regard, a reference could be placed in the judgment reported in air 2013 mad 73 [dr.meera thinakaran vs. .....
Tag this Judgment!Court : Chennai
..... the matter arises under the indian stamp act (act) and the tamil nadu stamp (prevention of under valuation of instruments) ..... per the suo motu power of the collector, which was fixed as five years by virtue of the amendment to the stamp act, amending sub-section 3 of section 47(a) of the act, the power cannot be exercised after 10.2.2000 and the time limit for exercising suo motu power, which was increased to five years from two years by tamil nadu amendment act 1 of 2000, cannot be applied to the petitioners case as the documents were registered much prior to the amendment i.e.on ..... the proviso to sub section (3) this power of suo motu determination within two years shall not apply to any instrument registered before the commencement of the indian stamp (tamil nadu amendment) act, 1967. ..... court of judicature at madras dated:06.09.2013 coram the hon'ble mr.justice t.s.sivagnanam w.p.no.29812 of 2011 1.thajunissa 2.r.riyaz ahmed ..petitioners vs 1.the special deputy collector (stamps) chennai collectorate singaravelar maligai, chennai. ..... (prayer amended as per court order dt 15.3.2013 in m.p.no.1/13 in w.p.no.29812/11) for petitioner .mr.v.raghavachari for respondents .mr.k. ..... the writ petition was amended to quash the order of the second respondent dated 8.4.2002 and the order of the firs.respondent dated 9.1.2003, which prayer was allowed by this court by order dated 15.3.2013 in m.p.no.1 of 2013. ..... e r in w.p.no.29812 of 2011 06.09.2013 ..... 06.09.2013 rpa index : yes/no internet: yes/no t.s. .....
Tag this Judgment!Court : Chennai Madurai
..... the appellants submitted that they have followed the procedure as per indian stamp act as well as the tamil nadu stamp (prevention of undervaluation of instruments) rules, 1968 and an order has been passed in the year 2006 itself and the respondents have not filed any appeal. ..... the appellants did not follow the procedures as contemplated under indian stamp act as well as the tamil nadu stamp (prevention of undervaluation of instruments) rules, 1968 and therefore, the proceedings with regard to undervaluation had lapsed. ..... the division bench of this court, by placing reliance upon amendments to rule 7(1) of the tamil nadu stamp (prevention of undervaluation of instruments) rules, 1968, has decided the question whether it is directory or mandatory and held that rule 7(1), if read as a whole, 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 ..... they also gave a representation, dated 25.06.2013 to the third appellant to release the sale deed. ..... this court vide order dated 18.01.2016, directed the third appellant to consider the representation of the first respondent, dated 25.06.2013 and pass orders on merits. 5. ..... (md)no.11853 of 2013 before this court seeking a direction to release the sale deed, dated 30.01.1997, in document no.456/2000. ..... in 2013, notice was sent to correct address, but the respondents did not file any objection. .....
Tag this Judgment!Court : Chennai
..... deed dated 15.02.2013 to the petitioner, the respondent shall make necessary endorsement on the original document to the effect that the proceedings under section 47-a of the indian stamp act are pending. ..... are also disposed of with the same conditions: (i)the respondent s are directed to return the documents registered as document nos.1386, 1385 and 1387 of 2013 respectively to the petitioner with an endorsement on the instrument to the effect that the proceedings under section 47-a of the act are pending, and the second respondent shall return the documents to the petitioner within a period of three weeks from the date of receipt of a copy ..... after completion of entire proceedings under section 47(a) of the indian stamp act, the registering authority / the third respondent is to make necessary endorsement annulling/ superceding the earlier endorsement by clearly mentioning that the full/entire sum of stamp duty under the document was paid in full and return the ..... the third respondent is at liberty to complete / finalise the proceedings initiated under section 47(a) of the indian stamp act, as quickly as possible, of course, in the manner known to law and in accordance with law. ..... the state of tamil nadu and others reported in (2008 (3) lw286 whereby and whereunder, it is held that 'authority contemplated to conduct enquiry under section 47(a) for finding out the market price is not fettered with such guidelines ..... the state of tamil nadu, whereby and whereunder, in paragraph 4, it is .....
Tag this Judgment!Court : Chennai
..... releasing the sale deed dated 15.02.2013 to the petitioner, the respondent shall make necessary endorsement on the original document to the effect that the proceedings under section 47-a of the indian stamp act are pending. ..... also that, after completion of whole proceedings under section 47(a) of the indian stamps act, the registering authority / the 2nd respondent is to make necessary endorsement annulling / superceding the earlier endorsement by clearly mentioning that the full / entire sum of stamp duty under the document was paid in full and return the same. ..... in any event, the second respondent is at liberty to finalise / complete the proceedings initiated under section 47(a) of the indian stamps act, as quickly as possible, of course, in the manner known to law and in accordance with law.10. ..... at the time of releasing the sale deed, dated 14.03.2014, to the petitioner, the 2nd respondent is directed to make necessary endorsement on the original documents in question to the effect that the proceedings under section 47(a) of the indian stamps act, 1899 are contemplated or pending, as the case may be. ..... the state of tamil nadu and others reported in (2008 (3) lw286 wherein,it is held that ?.authority contemplated to conduct enquiry under section 47(a) for finding out the market price is not fettered with such guidelines register, since the enquiry contemplate ..... the state of tamil nadu, whereby and where under, in paragraph 4, this court has observed and laid down as follows:- .....
Tag this Judgment!Court : Chennai
..... respondents prayer: civil miscellaneous appeal filed under section 47-a (5) of the indian stamp act 1899 r/w under rule 9 of the tamil nadu stamp (prevention of undervaluation of instruments) rules, 1968, against the appeal order, dated 13.02.2006, made in no.19136/2005 passed by the inspector general of registration, ..... taxes and registration department, in g.o.ms.no.132, dated 31.10.2011, offered remission of 1/3rd of the difference of stamp duty, between the duty already paid and what is chargeable on the value of the properties as proposed by the registering officer on the basis of guideline value, in respect of documents, where determination of market value was pending consideration under section 47-a of the indian stamp act, 1899, subject to the intending beneficiaries, availing the scheme within certain time frame. 1.1. ..... according to the learned counsel for the appellant, those who are intending to avail the benefit of 'samadhan scheme' is expected to pay, 2/3rd of the deficit stamp duty payable, along with 1% of the registration charges, and the appellant, who has already paid 60% of the stamp duty payable, is now willing to pay the balance of 6.66% of the amount due and 1% of the registration charges and the government must be directed to accept the ..... of 2006 & m.p.nos.1 and 2 of 2006 & 1 of 2007 04.11.2013 ..... 04.11.2013 index : yes/no internet: yes/no ..... 11.2013 coram: the honourable mrs.justice s.vimala c.m.a.no.1882 of 2006 and m.p.nos.1 and 2 of 2006 & 1 of 2007 sushil .....
Tag this Judgment!Court : Chennai
..... reasons to believe that the market value of the property in question has not been properly reflected in a document, it would be open for him to take action in accordance with law, as contemplated under section 47-a of indian stamp act, 1899, relies a decision of this court in the sub-registrar, chingleput and others v. r.rama reported in (2008 writ l.r.260), whereby and where under, it is observed as under:- ".if a authority registering such ..... dated 15.02.2013 to the petitioner, the respondent shall make necessary endorsement on the original document to the effect that the proceedings under section 47-a of the indian stamp act ..... completion of whole proceedings under section 47(a) of the indian stamps act, the registering authority / the 2nd respondent is to make necessary endorsement erasing / removing the earlier endorsement / clearly mentioning that the full / entire sum of stamp duty under the document was paid in full ..... second respondent is at liberty to finalise / complete the proceedings initiated under section 47(a) of the indian stamps act, as quickly as possible, of course, in the manner known to law and in accordance ..... sale deed, dated 16.10.2014, to the petitioner, the 2nd respondent is directed to make necessary endorsement on the original documents in question to the effect that the proceedings under section 47(a) of the indian stamps act, 1899 are contemplated or pending, as the case may ..... v. the state of tamil nadu, whereby and where under, in paragraph 4, this court .....
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