Court : Allahabad
Reported in : 1998(1)AWC403; (1998)1UPLBEC437
..... that a failure to comply with the requirements of the section is merely punishable under section 65 of the act and that there was no provision in the stamp act which empowered the authorities to make an independent enquiry of the value of the property conveyed for determining the ..... it is, therefore, for the legislation to decide whether any amendment be made in the existing provisions of the stamp act so as to introduce specifically and in express term a penalty clause in section 47a of the act empowering the collector to impose a penalty once after holding inquiry it is found that the market value of the property as set forth in the instrument ..... chief controlling revenue authority (supra) many states inserted section 47a by amendment in the stamp act and the collector was conferred power to suo motu call for and examine the instrument for the purpose of satisfying himself is to ..... was correct, the sub-section would have read like this :'the collector may, suo motu or on a reference from any court or from the commissioner of stamps or a deputy commissioner of stamps or an assistant commissioner of stamps or any officer authorised by the board of revenue in that behalf made within four years from the date of registration of any instrument. ..... orissa, tamil nadu, goa daman and diu and west bengal the period of limitation for the collector to suo motu call for and examine the instrument is two years while in ..... out by the madras high court in the division bench case of state of tamil nadu v. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR2007All39; 2007(1)AWC329; [2007(2)JCR340(All)]
..... , in as much as the sale deed in question was executed in pursuance of agreement to sell, dated 5th may, 1960, although sale deed was executed by the court on 3rd january, 1985, but for the purpose of stamp duty, the sale consideration mentioned in the said sale agreement should be taken into account, market value of the premises in question prevailing on the date of execution of agreement to set-alone is relevant, and the present market ..... the madras high court proceeded to decide the controversy on the basis of that section 18 of the stamp act 'also does not suggest that the market value on the date of execution, alone be the basis for stamp duty' after referring clause (12) of section 2 of the act, which defines words 'executed' and 'execution' means 'signed' and 'signature' proceeded to hold that 'it is not possible to hold that only inference possible from this provisions that ..... of deliberate undervaluation of lack of bona fides in valuing the subject of transfer with a view to evade payment of proper stamp duty, the mere fact that there is a time-gap between the agreement of sale and the execution of the document by itself is not sufficient for the registering officer to invoke his power under section 47-a of the stamp act, unless there are reasons to believe that there is an attempt on the part of the parties to the instrument to undervalue ..... state of tamil nadu : air1997mad296 , the court considered and interpreted section 47-a(3) as inserted by tamil nadu amendment act 24 of .....
Tag this Judgment!Court : Allahabad
Reported in : 2005(3)AWC2296
..... the petitioner as yet the said notice was issued on expiry of period of four years from the date of registration of sale deed in question whereas the collector has passed order under section 47-a of indian stamp act on 27.1.2001 much after expiry of period of more than seven years from the date of registration of the instrument in question, therefore, in view of decision rendered by full bench of this court the ..... neither issue any notice to the petitioner nor any alleged notice dated 6.8.1997 has ever been served upon her nor any inquiry as contemplated under section 47-a (3) of stamp, act has been made in the matter to determine the actual market value of the property which was subject matter of instrument in question rather straightway an order had been ..... answer the aforesaid question a full bench of this court had reproduced the sub-section (4) of section 47-a of indian stamp act as it stood at relevant point of time and quoted as under:section 4 7-a(4): the collector may, suo motu, or on a reference from any court or from the commissioner of stamps or an additional commissioner of stamps or deputy commissioner of stamps or an assistant commissioner of stamps' or any officer authorized by the board of revenue in that behalf within four years from the date of registration of ..... in andhra pradesh, bihar, orissa, tamil nadu, goa, daman and diu and west bengal the period of limitation for the collector to suo motu call for and examine the instrument is two years while in haryana, .....
Tag this Judgment!Court : Allahabad
Reported in : (2005)198CTR(All)274; [2006]281ITR70(All)
..... pradesh high court, by which the amendment in section 73 of the stamp act, 1899 by the state of andhra pradesh, authorising the designated officer to impound and seize the under-stamped documents after notice, to make good the deficit of stamp duty, if the required stamp duty is not paid, had been declared ultra vires and unconstitutional. ..... consideration of the same the persons mentioned therein are in possession of money, bullion, jewellery or other valuable items or things which had not been disclosed for the purposes of the act and that he has reason to believe that such articles would be found in the possession of the district excise officer, rewa and, therefore, he has authorized the joint director ..... jewellery or other valuable article or thing represents either wholly or partly income or property which has not been, or would not be disclosed for the purposes of the indian income-tax act, 1992 (11 of 1992), or this act (hereinafter in this section referred to as the undisclosed income or property), the officer so authorized in all cases being hereinafter referred to as the authorized officer to -(i) enter and ..... excise officer, rewa was not permissible; the said warrant of authorization dated 15.03.1999 had been issued without there being any information in possession of the authority under the act to form an opinion that the firm was having undisclosed/unaccounted money and, therefore, the search itself was invalid, illegal and if the order of authorization itself ..... tamil nadu .....
Tag this Judgment!Court : Allahabad
Reported in : 2004(1)AWC428; (2004)1UPLBEC811
..... learned counsel for the petitioner submitted that the orders passed by the petitioner were quasi-judicial orders and hence if any one is aggrieved against the same he could file a revision under section 50 of the stamp act but no disciplinary proceeding can be taken against the petitioner for passing such quasi- judicial order. ..... as found by the enquiry officer the petitioner disposed of the stamp cases in utter violation of the provisions of the stamp act and stamp manual. ..... the allegation was that the petitioner had not considered the evidence of the witnesses under rules 347, 348 and 349 of the stamp rules and merely relied on the ex parte version of the witnesses and thus there was huge loss to the revenue. ..... air 1992 sc 1233 ; government of tamil nadu v. k. n. ..... 1 the finding of the enquiry officer is that the petitioner did not make the enquiries as contemplated ,by rule 379 of the stamp manual and instead he relied on the ex parte evidence of a party due to which there was a heavy loss to the revenue. ..... the supreme court held that even if this was not a case of insubordination or disobedience of orders of the superior officer it was an act prejudicial to the bank and there was gross negligence which involved serious loss to the bank, and hence it is a case of misconduct.20. ..... a perusal of the enquiry report annexure-11 to the writ petition shows that the petitioner decided cases in clear violation of section 27 of the indian stamp act and rules 347, 348 and 349 of the stamp manual. .....
Tag this Judgment!Court : Allahabad
Reported in : 2004(1)AWC431
..... learned counsel for the petitioner submitted that the orders passed by the petitioner were quasi-judicial orders and hence if any one is aggrieved against the same he could file a revision under section 50 of the stamp act but no disciplinary proceeding can be taken against the petitioner for passing such quasi- judicial order. ..... as found by the enquiry officer the petitioner disposed of the stamp cases in utter violation of the provisions of the stamp act and stamp manual. ..... the allegation was that the petitioner had not considered the evidence of the witnesses under rules 347, 348 and 349 of the stamp rules and merely relied on the ex parte version of the witnesses and thus there was huge loss to the revenue. ..... air 1992 sc 1233 ; government of tamil nadu v. k. n. ..... 1 the finding of the enquiry officer is that the petitioner did not make the enquiries as contemplated ,by rule 379 of the stamp manual and instead he relied on the ex parte evidence of a party due to which there was a heavy loss to the revenue. ..... the supreme court held that even if this was not a case of insubordination or disobedience of orders of the superior officer it was an act prejudicial to the bank and there was gross negligence which involved serious loss to the bank, and hence it is a case of misconduct.20. ..... a perusal of the enquiry report annexure-11 to the writ petition shows that the petitioner decided cases in clear violation of section 27 of the indian stamp act and rules 347, 348 and 349 of the stamp manual. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1986All107
..... before addition of section 47-a, there was no provision in the stamp act empowering the revenue authorities to make an enquiry of the value of the property conveyed for determining the duty chargeable. ..... we would have accepted the preliminary objection and dismissed the writ petition on that ground but as the petitioner has challenged the validity of rule 341 of the rules framed under the stamp act, we thought it advisable to decide the said question. ..... if the registering officer finds that the market value of the property as set forth for such instrument was less than even the minimum value determined in accordance with the rules framed under this act, he shall refer the same to the collector for determination of the market value of such property and the proper duty payable thereon. ..... in state of tamil nadu v. ..... if a party has agreed to pay more and mentions less in the conveyance of which one of the purposes could be evasion of stamp duty, the collector would be entitled to find the real value for which the property had been sold in that case and after determining the correct value for which the property has been ..... under section 75 of the stamp act would not be applicable. ..... market value of the land which were the subject matter of the two sale deeds, as set forth, was less than even the minimum value, he referred the sale deeds under section 47a of the stamp act to the collector for determination of the market value of such property and the proper duty payable under the said act. .....
Tag this Judgment!Court : Allahabad
Reported in : 1999(4)AWC3107
..... on the other hand, the ratio decided in tamil nadu housing board (supra), and premj ratansey shah (supra), apply in the present case in full force in the facts and circumstances of the case. ..... on facts, it has been held that the plaintiff was unable to establish his right as a tenant or a licensee and as such he is a trespasser or in other words he is an unauthorised occupant within the meaning of section 13 of the 1972 act and as such neither he can ask for injunction against the landlord nor the court can grant such injunction in favour of the plaintiff against the landlord. ..... the unauthorised occupation was for a limited purpose within the scope and ambit of the 1972 act which does not permit a stranger to occupy the premises without an order of allotment and as such the question of better title does not emerge. ..... judge of this court had held that an injunction passed by the civil court does not prohibit the rent control and eviction officer to proceed in accordance with law in exercise of the power under section 16 of the act reliance on this decision is not relevant for our present purpose. ..... therefore, the occupation of the landlord cannot be said to be an unauthorised occupation in a proceeding other than a proceeding under 1972 act between the landlord and tenant, a person to whom theproperty is allotted. ..... it would put a stamp of legality on the occupation of a stranger, otherwise unauthorised under section 13 of the 1972 act. .....
Tag this Judgment!Court : Allahabad
Reported in : 2006(2)AWC1119; 2005(3)ESC1642
..... (1987)iillj11sc ; state of tamil nadu v. g.n. ..... air 1999 sc 577.section 1 of the judicial officers' protection act, 1850 reads as under:-'no judge, magistrate, justice of the piece, collector or other person acting judicially shall be liable to be sued in any civil court for any act done or ordered to be done by him in the discharge of his judicial duty ..... it was found necessary to enact the said act to enable judges to act fearlessly and impartially in the discharge of their judicial ..... a wide immunity has been conferred on judicial orders, so that they may act fearlessly, impartially and with full sense of security. ..... person in judicial service is liable for the consequences if he acts outside the scope of his judicial service. ..... where an authority is required to act judicially, either by an express provision of the statute under which it acts or by necessary implication of the said statute, the decision of such an authority generally amounts to quasi-judicial ..... the term 'judicial' extends to the acts and order of a competent authority which has a power to impose the liability or to give a decision determining the rights and liabilities of the parties upon consideration of facts and ..... collector of stamps, delhi : air1996sc839 ..... chand : 1998crilj2012 , the hon'ble apex court observed as under:-'even otherwise, it is a fundamental principle of our jurisprudence and it is in public interest also that no action can lie against a judge of a court of record for a judicial act done by the judge. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1952All996
..... 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 by any such person or by any public officer, unless such instrument is duly stamped: provided that--'(a) any such instrument not being an instrument chargeable with a duty of one anna only, or a bill of exchange or promissory note shall be admitted in evidence ..... 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--(a) any such instrument not being an instrument chargeable with a duty of one anna or half an anna only, or a bill of exchange or promissory note shall subject ..... the instrument can be put is by acting upon it and there is nothing unreasonable or far-fetched in presuming that the legislature did not intend that an unstamped document should ever be acted upon.the stamp act is a fiscal enactment; its sole object ..... i am, therefore, of the opinion that when a document insufficiently stamped or unstamped at all has been admitted in evidence its admission in evidence cannot be questioned by the appellate court in view of section 36, stamp act, and that consequently the appellate court must treat the document as good evidence and take it .....
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