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P. Ramadoss and R. Lavanya Vs. the Revenue Divisional Officer,

Court : Chennai

Reported in : 2004(5)CTC724; (2004)3MLJ280

..... as per section 47 a of the indian stamps act, 1899 read with rule 9 of the tamil nadu stamps (prevention of under valuation of instruments) rules, it is open to the appellants to file an appeal within two months from the date of the order. ..... hence, the orders of the 3rd respondent holding that the appeals preferred were beyond the period prescribed under section 47-a of the stamps act are not sustainable. ..... dy.l.a.officer : [1962]1scr676 the supreme court construed the expression, 'the date of the award' found in section 18(2) of the land acquisition act 1894 to mean the date when the award is either communicated to the party or known to him either actually or constructively. ..... appellants on the ground that the orders of the revenue divisional officer, sivakasi are dated 18.11.2003, but the appeals were preferred beyond the period of two months as provided under sections 47a of the indian stamps act 1899. ..... 'if there was any decision at all in the sense of the act,' says the judgment, 'it could not date earlier than the date of the communication of it to the parties; otherwise they might be barred of their right of appeal without any knowledge of the decision having been passed'. ..... section 25 of the madras boundary act xxviii of 1860limited the time within which a suit may be brought to set aside the decision of the settlement officer to two months from the date of the award, and so the question arose as to when the time ..... 73(1) and 77(1) of the indian registration act xvi of 1908. .....

indira Devi Vs. Inspector General of Registration and ors.

Court : Chennai

Reported in : 2005(1)CTC733

..... in the order which is under challenge, the first respondent herein rejected the appeal filed by the appellant on 10.2.3003 has been rejected on the ground that the same is barred by limitation as per rule 9(1) of the tamil nadu stamp (prevention of under-valuation of instruments) rules, 1960. ..... according to the learned counsel for the petitioner, the second respondent has passed the order in the petition filed under section 47-a(l) of the indian stamp act, 1989 on 28.11.2002 and the same order was received by the appellant only on 17.12.2002. ..... though the relevant rule says that an appeal has to be preferred within two months from the date of final order passed, in the absence of specific exclusion regarding application of section 5 of the limitation act, the learned counsel appearing for the petitioner drawing our attention to the decision of a division bench of this court (principal seat) dated 31.3.2004 made in c.m.a. ..... in addition to this, as rightly pointed out by the learned counsel for the petitioner, inasmuch as there is no specific exclusion of section 5 of the limitation act in the rules, we are of the view that taking note of the fact that copy of the order passed by the second respondent dated 28.11.2002 has been served/received by the appellant only on 17.12.2002 and the .....

K.R. Palanisamy and ors. Vs. Union of India (Uoi) and ors.

Court : Chennai

Reported in : (2008)219CTR(Mad)323; [2008]306ITR61(Mad); [2009]180TAXMAN253(Mad)

..... the said power, the state government framed the rules called tamil nadu stamp (prevention of undervaluation of instruments) rules, 1968. ..... rules 4 and 5 of the tamil nadu stamp rules, 1968, which are relevant, reads as ..... rule 4 of the tamil nadu stamp (prevention of undervaluation of instruments) rules, 1968 provides the procedure on receipt of reference of the instrument under section ..... as full value against the declared value and fails to take note of the genuine cases where the sale consideration would be less than the fair market value as determined by the authorities under the stamp act on the premise that for varied reasons a person may compel to sell the capital goods for lower price than the market value and the guideline value cannot form basis for determination of the ..... , if any, in the amount of duty, shall be payable by the persons liable to pay the duty:provided that nothing in this sub-section shall apply to any instrument registered before the date of commencement of the indian stamp (tamil nadu amendment) act, 1967. ..... answering the contention of the petitioner that the impugned provision is arbitrary in nature, which gives unguided power to levy tax on a fictitious consideration, a detailed discussion has been made as to how provisions under the stamp act and the it act have given opportunity to the assessees as well to dislodge the value assessed or adopted by the authorities under the stamp act with necessary material on record and negatived the contention. in k.p. .....

Vijaya and Meenakumari Vs. the Inspector General of Registration

Court : Chennai

Reported in : AIR2007Mad276; 2007(3)CTC756; (2007)4MLJ1240

..... rule 9(5)(a) of the tamil nadu stamps (prevention of under valuation of instruments) rules is as follows:an appeal under sub-section(10) of section 47a shall be preferred within two months from the date of final order passed under sub-section[5) or sub-section (6) of section 47a: provided that in so far as an order passed under sub-section (6) of section 47a between the commencement of the indian stamp (tamil nadu amendment) act, 1998 (tamil nadu act 1 of 2000) and ending with 9th ..... as per section 47a of the indian stamps act, 1899 read with rule 9 of the tamil nadu stamps (prevention of under valuation of instruments) rules, it is open to the appellants to file an appeal ..... (i) the same was presented after the expiry of 60 days from the date of passing of the order which is in violation of rule 9(1) of the tamil nadu stamps (prevention of under valuation of instruments) rules; (ii) rule 9(2) has not been complied with; (iii)necessary proofs and notices have not been enclosed under rule 9(3); and (iv) the relevant court fee stamps have not been affixed.2. ..... sides, the relevant provisions of rule 9(5)(a) and following the decision of the division bench, this court is of the view that the order passed by the special tahsildar stamps was received by the petitioner on 14.10.2003, which fact is not in dispute, the appeal was filed on 12.12.2003, hence, the appeal is in time. 9. ..... the appeals preferred were beyond the period prescribed under section 47a of the stamps act are not sustainable. .....

The Govt. of Tamil Nadu Vs. Pv. Enter. Rep. by Scm Jamuludeen and ors.

Court : Supreme Court of India

Reported in : (2001)1MLJ161(SC); 2000(8)SCALE167; (2001)1SCC742; [2000]Supp5SCR10

..... tamil nadu stamp (prevention of under-valuation of instruments) rules, 1968 were framed on 22nd april, 1968 in terms of the provision of section 47a read with section 75 of the indian stamp act ..... the tamil nadu stamp (prevention of under valuation of instruments) rules, 1968 framed under sections 47a and 75 of the indian stamp act. ..... been engrafted in the statute book for the state of tamil nadu only, obviously to meet the exigencies of the situation in ..... value and all other facts and circumstances affecting the chargeability of any instrument with which it is chargeable shall be fully and truly set forth therein.section 35instrument not duly stamped inadmissible in evidence, etc-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 ..... appeal against the judgment of the high court wherein article 5(i) of the indian stamp act stands challenged together with a circular being no. ..... was not aware of the stamp duty but a special power has been conferred on to the registrar in that regard and the collector has been empowered to impose appropriate fees and stamp duty in terms of provision of section 38 read with sections 39 and 40 of the act. ..... the amount of duty, shall be payable by the person liable to pay the duty: provided that nothing in this subsection shall apply to any instrument registered before the date of commencement of the indian stamp (madras amendment) act, 1967. .....

S.R. Sengotavelu Vs. the District Collector,

Court : Chennai

Reported in : AIR2004Mad233; (2003)3MLJ625

..... the writ petition has been filed for the issue of a writ of mandamus directing the first respondent to hold an enquiry under rule 6 and 7 of the tamil nadu stamp (prevention of under valuation of instruments) act with respect to the alleged deficit stamp duty.2. ..... 'rule 4 of the tamil nadu stamp (prevention of under valuation of instruments) rules, 1968 reads as follows:(1) 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, (a) to every person by whom , and(b) to every person in whose ..... in the absence of inquiry, the order is also opposed to section 33-a of the indian stamp act, 1899 and section 80-a of the registration act, 1908. ..... the matter was referred to the first respondent under section 47-a(1) of the indian stamp act. ..... cadre 2003 2 l.w.160 has held as follows:'a combined reading of the above provisions would make the position clear that in the event the respondent is of the opinion that there was a deficit in collection of either the stamp duty or the registration fee, an enquiry could be made within a period of three years. ..... respondent has no authority to initiate either the inquiry or make a demand in respect of the payment of stamp duty as well as registration fee beyond a period of three years of the registration. ..... (4) the collector shall, after collecting the difference in amount of stamp duty and inte rest, if any, under section 47-a, give a certificate in form iii by endorsement on the .....

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

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. .....

The Special Deputy Collector (Stamp) Vs. Chemicals and Plastics Ltd., ...

Court : Chennai

Reported in : AIR2004Mad362; 2004(1)CTC187

..... the retention of the original document after completion of registration of the instrument is not provided for either in the indian stamp act or in the registration act or in the rules framed thereunder with respect to those instruments, where a reference under section 47-a of the indian stamp act read with tamil nadu stamp (prevention of under-valuation of instruments) rules had been made or is being made.73. ..... whenever a document is registered and referred to the collector under section 47-a of the indian stamp act read with tamil nadu stamp (prevention of under-valuation of instruments) rules in the absence of statutory rules, the registering authority shall forthwith release the original documents with an endorsement that a reference under section 47-a is pending in respect of the said instruments.97. ..... in exercise of powers conferred under sections 47-a and 75 of the indian stamp act, 1899, the governor of tamil nadu has framed the tamil nadu stamp (prevention of undervaluation of instruments) rules, 1968. ..... at the time of release of original documents, the registering authority shall intimate the parties to the instruments that a reference is being made under section 47-a of the indian stamp act read with tamil nadu stamp (prevention of under-valuation of instruments) rules.'17. .....

P. Pandian Vs. The Inspector General of Registration, Chennai and Anot ...

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. .....

Thiruvengada Pillai Vs. Navaneethammal and anr.

Court : Supreme Court of India

Reported in : AIR2008SC1541; 20083ALD112SC; 20082AWC1374SC; SCSuppl20082CHN97; 20081CTLJ324SC; 20082KLT267SC; 20082MLJ1115SC; 20082SCALE630; 20084SCC530

..... but the indian stamp rules, 1925 applicable to tamil nadu, do not contain any provision that the stamp papers of required value should be purchased together from the same vendor with consecutive serial numbers ..... even if an agreement is not executed on requisite stamp paper, it is admissible in evidence on payment of duty and penalty under section 35 or 37 of the indian stamp act, 1899. ..... the indian stamp act, 1899 nowhere prescribes any expiry date for use of a stamp paper. ..... the stamp act is a fiscal enactment intended to secure revenue for the state ..... the appellant contended that having regard to the provisions of evidence act, 1872, there was nothing improper in the first appellate court comparing the disputed thumb impression in ex ..... state of karnataka : 1997crilj3964 referring to section 73 of the evidence act, this court held:the section does not specify by whom the comparison shall be made ..... however, looking to the other provisions of the act, it is clear that such comparison may either be made by a handwriting expert under section 45 or by anyone familiar with the handwriting of the person concerned as provided by section 47 or by the court itself.as a matter of extreme caution and judicial sobriety, ..... section 45 of the indian evidence act, 1872 relates to 'opinion of experts' ..... section 73 of the evidence act expressly enables the court to compare disputed writings with admitted or proved writings to ascertain whether a writing is that of the person by whom it purports to have been .....