Court : Karnataka
Reported in : ILR1991KAR3102; 1991(2)KarLJ432
..... chief controlling revenue authority or any other officer authorised by the state government (hereinafter referred to as the authorised officer) may, within (five years) from the date of commencement of the karnataka stamp (amendment) act, 1980 or the date on which the duty became payable whichever is later, serve notice on the person by whom the duty was payable requiring him to show cause why the proper duty or the amount required to ..... it is their contention that in tamil nadu the employees of the state government as well as the central government were exempted from paying stamp duty on such documents. ..... make up the same should not be collected from him: provided that where the non-payment was by reason of fraud, collusion or any wilful mis statement or suppression of facts or contravention of any of the provisions of this act or of the rules made thereunder with intent to evade payment of duty, the provisions of this sub-section shall have effect, as if for the words (five years) the words (ten years) were substituted; provided further ..... in the said decision, the division bench of this court dealing with the classification of the different set of persons for the purpose of treating them under section 181a of the wealth tax act, 1957, with reference to the criteria to be construed under article 14 held as follows: 'the two expressions 'equality before the law' and 'equal protection of the law' may mean different things, but the entire concept is, .....
Tag this Judgment!Court : Karnataka
Reported in : 2003(4)KarLJ79
..... when there are different methods for estimating the market value of the property, the state legislature is quite competent to select the market value of the land fixed by an expert committee under the provisions of karnataka stamp act, 1957, as the basis for fixing the market value of the land for the purpose of assessment of property tax. ..... the legislative competence of the state legislature to enact the impugned legislation, adoption of section 45b of the karnataka stamp act for the purpose of computing the taxable value for land/vacant sites and the amended legislation is confiscatory, arbitrary ..... the petitioners would vehemently contend that the estimated market value of land on which the building is erected and a vacant land/site, estimated under the provisions of the karnataka stamp act, cannot be the basis for the purpose of calculating the market value of land for the purpose of assessment of properly tax under the provisions of municipalities act, for the reason, the purpose and object of both the enactments are totally different. ..... the person liable to pay property tax has an option either to accept the property tax assessed and the levy of penalty or to file his objections, if any, before the officers prescribed under the act within 30 days from the date of receipt of copy of the assessment order and if such objections are filed, the prescribed officer shall consider the objections and pass such order either confirming or revising ..... state of tamil nadu , : [1991]188itr690 .....
Tag this Judgment!Court : Karnataka
Reported in : AIR2004Kant126; 2003(6)KarLJ303
..... there are different methods for estimating the market value of the property, the state legislature is quite competent to select the market value of the land fixed by an expert committee under the provisions of the karnataka stamp act, 1957, as the basis for fixing the market value of the land for the purpose of assessment of property tax. ..... for the petitioners would vehemently contend that the estimated market value of land on which the building is erected and a vacant land/site, estimated under the provisions of the karnataka stamp act, cannot be the basis for the purpose of calculating the market value of land for the purpose of assessment of property tax under the provisions of municipalities act, for the reason, the purpose and object of both the enactments are totally different. ..... the legislative competence of the state legislature to enact the impugned legislation, adoption of section 45-b of the karnataka stamp act, for the purpose of computing the taxable value for land/vacant sites and the amended legislation is confiscatory, arbitrary, etc. ..... the person liable to pay property tax has an option either to accept the property tax assessed and the levy of penalty or to file his objections, if any, before the officers prescribed under the act, within 30 days from the date of receipt of copy of the assessment order and if such objections are filed, the prescribed officer shall consider the objections and pass such order either confirming or revising the ..... state of tamil nadu. .....
Tag this Judgment!Court : Karnataka
..... is being used or meant for non-residential purpose and amount payable for regularisation of such portion shall be,- (a) twenty five percent of the market value, determined in accordance with the karnataka stamp act, 1957 and the rules made thereunder, of the portion of the building built in violation of the provisions referred to above, if such violation of set back norms and permissible floor area ..... petitioners, while arguing the case, submitted that so far as the amendments brought by tamil nadu state, so also, gujarat state is concerned, the amending acts were having the preamble, object and reasons to be achieved by bringing such proposed amendments ..... above writ petitions are to declare the karnataka town and country planning and certain other laws (amendment) act, 2013; the karnataka town and country planning and certain other laws (amendment) act, 2009; the karnataka town and country planning act and certain other laws (amendment) act, 2004; the karnataka town and country planning (regularisation of unauthorised development or constructions) rules 2014; ..... or constructions) rules, 2014 (at annex-l); (ii) the karnataka town and country planning and certain other laws (amendment) act, 2013 (at annex-g) (iii) the karnataka town and country planning act and certain other laws (amendment) act, 2009 (at annex-e) and (iv) the karnataka town and country planning act and certain other laws (amendment) act, 2004 (at annex-b), as unconstitutional, illegal and ultra vires and etc. .....
Tag this Judgment!Court : Karnataka
..... is being used or meant for non-residential purpose and amount payable for regularisation of such portion shall be,- (a) twenty five percent of the market value, determined in accordance with the karnataka stamp act, 1957 and the rules made thereunder, of the portion of the building built in violation of the provisions referred to above, if such violation of set back norms and permissible floor area ..... petitioners, while arguing the case, submitted that so far as the amendments brought by tamil nadu state, so also, gujarat state is concerned, the amending acts were having the preamble, object and reasons to be achieved by bringing such proposed amendments ..... above writ petitions are to declare the karnataka town and country planning and certain other laws (amendment) act, 2013; the karnataka town and country planning and certain other laws (amendment) act, 2009; the karnataka town and country planning act and certain other laws (amendment) act, 2004; the karnataka town and country planning (regularisation of unauthorised development or constructions) rules 2014; ..... or constructions) rules, 2014 (at annex-l); (ii) the karnataka town and country planning and certain other laws (amendment) act, 2013 (at annex-g) (iii) the karnataka town and country planning act and certain other laws (amendment) act, 2009 (at annex-e) and (iv) the karnataka town and country planning act and certain other laws (amendment) act, 2004 (at annex-b), as unconstitutional, illegal and ultra vires and etc. .....
Tag this Judgment!Court : Karnataka
..... referred to above is being used or meant for non-residential purpose and amount payable for regularisation of such portion shall be,- (a) twenty five percent of the market value, determined the karnataka stamp act, 1957 and the rules made thereunder, of the portion of the building built in violation of the provisions referred to above, if such violation of set back norms and permissible floor area ..... petitioners, while arguing the case, submitted that so far as the amendments brought by tamil nadu state, so also, gujarat state is 51 concerned, the amending acts were having the preamble, object and reasons to be achieved by bringing such proposed amendments ..... above writ petitions are to declare the karnataka town and country planning and certain other laws (amendment) act, 2013; the karnataka town and country planning and certain other laws (amendment) act, 2009; the karnataka town and country planning act and certain other laws (amendment) act, 2004; the karnataka town and country planning (regularisation of unauthorised development or constructions) rules 2014; ..... or constructions) rules, 2014 (ii) the karnataka town and country planning and certain (at annex-l); 5 other laws (amendment) act, 2013 (at annex-g) (iii) the karnataka town and country planning act and certain other laws (amendment) act, 2009 (at annex-e) and (iv) the karnataka town and country planning act and certain other laws (amendment) act, 2004 (at annex-b), as unconstitutional, illegal and ultra vires and etc. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2004KAR1892; 2004(3)KarLJ310
..... a mortgage when the receipt does not purport to extinguish the mortgage; or(xii) any certificate of sale granted to the purchaser of any property sold by public auction by a civil or revenue officer'.article 20 of the karnataka stamp act:description of instrumentproper stamp duty20(1) for conveyance, as defined by clause (d) of section 2, notbeing a transfer charged or exempted under article 52, on the market value ofthe property which is the subject-matter of conveyance, if the property issituated within the ..... not applicable to the fact situation and the reliance placed upon the judgment of bombay high court hanuman vitamin foods private limited, referred to supra, contending that maharashtra co-operative societies act, 1960, the provisions of sections 29 and 30 of the bombay stamp act, 1958, section 2(1), 2(g) and schedule 1, article 25(b)(i) (as amended in 1985) transfer of shares by the co-operative societies, document of transfer, transferee getting right of allotment and occupancy of office premises ..... state enactment which has received the assent of the president and therefore, the provisions the stamp act shall prevail over the unamended and amended provision of section 38 of the kcs act, as the unamended provision is inconsistent with the provisions stamp act, as it is the special enactment over the proviso section 38 of the kcs act regarding payment of stamp duty and registration fee upon the instruments as they are compulsorily registerable under the provisions ..... tamil nadu .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2008KAR2700; 2008(4)KCCRSN307
..... has intimated the learned government advocate representing the first respondent that in view of the said provision contained in section 27 of the act, the state government after getting the details from the concerned, would work out modalities of constituting such fund and framing rules ..... aspect which also requires to be noticed as rightly pointed by the learned counsel for the petitioner is that section 28 of the act itself makes it clear that the bar council with the previous approval of the state government could formulate the rules in respect of all other provisions of the act, but in so far as section 27, it is exclusive domain of the state government to formulate and notify the rules and ..... is that similar funds have been notified by the state government of andhra pradesh, state government of kerala and also the state government of tamil nadu. ..... the petitioner is before this court stating that section 27 of the karnataka advocates well are fund act, 1983 (hereinafter referred to as 'the act' for brevity) makes it mandatory for the state government to constitute a fund called the ' ..... for providing the bar council with the clerks welfare fund stamps, which would be affixed to the vakalathnama that would be filed by the advocates in the manner what is being done in the case of advocates welfare fund and this is an aspect which is to be considered by the state government and such method of distribution of the welfare fund stamps is to be assigned to the bar council by the state .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1987Kant285; ILR1987KAR1201
..... referring to the various provisions of the stamp act, stamp rules and the tamil nadu rules held that a promissory note could be stamped with adhesive stamps or could be engrossed on an impressed stamp paper of proper value. ..... , '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 not exceeding ten naye paise only, or a bill of exchange or promissory note, shall, subject ..... means a promissory note as defined by the negotiable instruments act, 1881; it also includes a note promising the payment of any sum of money out of any particular fund which may or may not be available, or upon any condition or contingency which may or may not be performed or happen;' that the document in question amounts to promissory note within the meaning of negotiable instruments act and the stamp act cannot be disputed and is not disputed at all.11. ..... 10 of the stamp act reads, '(1) except as otherwise expressly provided in this act, all duties wit which any instruments are chargeable shall be paid, and such payment shall be indicated on such instruments, by means of stamps- (a) according to the provisions herein contained; or (b) when no such provision is applicable thereto-as the .....
Tag this Judgment!Court : Karnataka Dharwad
..... that arises for consideration is if in such circumstances high court cannot exercise its jurisdiction under article 226 of the constitution declaring that the appellant is not qualified to be a member of 20 tamil nadu legislative assembly from lalgudi assembly constituency. ..... not an instrument with a bit of wax and the seal of a court put to it; it is not an instrument with the signature of a person calling himself a register; it is not such a quantity of ink bestowed upon such a quantity of stamped paper; a sentence is a judicial determination of a cause agitated between real parties, upon which a real interest has been settled. - - - 19. ..... however, on perusal of the affidavit filed by the respondent no.6 before the notary it is seen that the e-stamp paper is purchased at 5:27 pm on 26.04.2016 and after purchase affidavit was sworn before the notary and on that day itself the caste certificate ..... the respondent no.6 who purchased the e- stamp paper on 26.04.2016 at 5.27 pm and on the same day she files the affidavit on the e-stamp paper before the advocate notary and the same is submitted before the special tahasildar and the tahasildar after verification has issued caste certificate to the respondent no.6, being the contested ..... of the act provides for removal of adhyaksha and upadhyaksha of zilla panchayat by the government for misconduct in discharge of duties whereas in the instant writ petition the 44 income tax returns filed by the respondent no.6 pertains to the year 2013-14. .....
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