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Erappa Vs. State of Karnataka

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, .....

The Inspector General of Registration Vs. K. Baskaran

Court : Supreme Court of India

..... these eight appeals raise common questions touching upon the interpretation of section 47a1 of the indian stamp act, 1899 ( the act , for short) and the tamil nadu stamp (prevention of undervaluation of instruments) rules, 1968 ( the rules , for short) as amended ..... and the sales statistics of documents and to send the copies of document nos.10675, 10676/2007 and whether there is any ways and means to give show cause notice under section 47a5 of the indian stamps act and to give details of the documentary basis in continuation of that with reference to the 11 cited the details requested by the petitioner the report of spot inspection of the district revenue officer and the ..... . the inspector general of registration and others35 has held that while deciding the appeal preferred by the presentant, unlike the suo motu revision under section 47-a(6) of the indian stamp act, the appellate authority is not empowered to enhance the market value of the property and he can only decide on the correctness of the order passed by the district ..... the indian stamp (tamil nadu amendment) act, 1967. ..... . section 47-a was inserted in the principal act by the state legislature by enacting the tamil nadu act no.24 of 1967 which received the assent of the president ..... of the act now stands:- 1 as inserted by the tamil nadu act 24 of ..... later, by the tamil nadu act 1 of 2000, sub- sections (4) to (10) in section 47-a were substituted for sub-sections (4) and (5) civil appeal no.2586 of 2020 @ slp (c)no. .....

Hindustan Petroleum Corporation Ltd. Vs. Inspector General of Registra ...

Court : Chennai

Reported in : AIR2009Mad34

..... 916 of 1996, on the ground that when once the court has fixed the value of de property, under the provisions of section 9 of the tamil nadu city tenants protection act and when the ingredients of section 47-a of the stamp act, as amended by the tamil nadu, are not satisfied, the respondents are fault in referring the document.5. ..... on a perusal of the provisions of section 47-a of the stamp act, as amended by the tamil nadu, it is manifest that these provisions empower the registering authority, while registering any instrument of conveyance to refer the matter to the collector for determination of market value of the property and the proper duty payable on the ..... for better appreciation of the case, we shall now extract hereunder section 47-a of the stamp act, as amended by tamil nadu:47-a instruments of conveyance, etc.. ..... , refer the same to the collector for determination of the market value and since in the case on hand, the sale consideration has been fixed by the court, exercising its statutory powers under section 9 of the tamil nadu city tenants protection act, there is no question of undervaluing the property and the reference under section 47-a is unwarranted.8. ..... considering the report and the objections of the landlord/elite opticals, who claimed higher amount, by an elaborate order dated 17.2.1993, fixed the market value of the land in accordance with the provisions of section 9(1) of the tamil nadu city tenants protection act at rs. .....

S.V.L.S. Ranga Rao Vs. Secretary to Govt. Commercial Taxes and anr.

Court : Chennai

Reported in : AIR2009Mad170; (2009)6MLJ862

..... learned counsel appearing for the petitioner would contend that as per explanation to article 58 of schedule-i of the indian stamp (tamil nadu amendment) act 31 of 2004 (hereinafter referred to as act), the word 'family' shall include the stepmother also. ..... respondents are directed to treat the deed of release executed by the stepmother of the petitioner in favour of the petitioner and his brother dated 13.11.2007 to be classified as transaction between the family members as per article 58 of schedule-1 of indian stamp (tamil nadu amendment) act 31 of 2004 and release the document in favour of the petitioner without insisting for the payment of deficit stamp duty and the deficit registration fees. ..... as per explanation to article 58 of schedule-i of the indian stamp (tamil nadu amendment) act, 31 of 2004, father, mother, husband, wife, son. ..... 2008.3.6 as per article 58 schedule i of the indian stamp (tamil nadu amendment) act, 31 of 2004, 'mother' shall include not only adoptive mother, but also stepmother. ..... the stamp duty had been paid as per article 58 schedule-i of the indian stamp (tamil nadu amendment) act, 31 of 2004 apart from a sum of rs. ..... with a further direction directing the respondents to treat the deed of release executed by his stepmother in his favour and his brother dated 13.11.2007 to be classified as transaction between the family members as per article 58 of schedule-i of indian stamp (tamil nadu amendment) act 31 of 2004.3. .....

Sakthi and Co., Through Its Partner Veeranan Vs. Shree Desigachary

Court : Chennai

Reported in : 2006(2)CTC433; [2007(1)JCR299(Mad)]; (2006)2MLJ295

..... in the explanation to rule 3 of the tamil nadu stamp (prevention of undervaluation of instruments) rules, 1968 ..... 1993 before the rent controller under section 4 of the tamil nadu buildings (lease & rent control) act, 1960, for fixing the fair rent at the rate ..... our high court has also held that for determination of market value for the purpose of fixation of fair rent under the tamil nadu rent control act also, the same principle applies. ..... )1scc717 , wherein the supreme court had held that the valuation register maintained by the municipality could not be relied upon for the purpose of fixing market value under section 23(1) of land acquisition act, the learned judge went further to observe that the judgment could not have any bearing on the present case under section 4 of the tamil nadu buildings (lease and rent control ..... value has relevance only in the context of section 47-a of the indian stamp act (as amended by t.n.act 24 of 1967) which provides for dealing with instruments of conveyance which ..... appellate authority, in the present case, are not right in relying upon the guideline value, maintained by the revenue department, for arriving at a fair rent, to be fixed under section 4 of the tamil nadu buildings (lease & rent control) act, 1960.19. ..... )1scc717 , the supreme court has observed that valuation register on the basis of the notification under section 47-a of the stamp act is for collection of revenue and it cannot be the basis for determination of the market value of the land. .....

Appourva J.Patel. Vs. the Inspector General of Registration and ors.

Court : Chennai

..... prohibit the same person who passed the original order from deciding the appeal arising out of his own order;(iii) that when admittedly, the statement in the form of annexure-1-a in terms of rule 3(1-a) of the tamil nadu stamp (prevention of under-valuation of instruments) rules 1968, was not enclosed to the sale deed, the district registrar was obliged to refuse to register the document; and(iv) that in any case, the findings arrived at by ..... however, i make it clear that the findings rendered by the district registrar and confirmed by me with regard to the execution of the instrument by the petitioner, are confined only to the purposes of the stamp act and the registration act, and these findings may not have a bearing upon the issues arising for consideration in a civil suit instituted either by the petitioner for setting aside the sale deed or by the third respondent for recovery ..... the state of tamil nadu inserted a provision in the registration act, 1908, under the registration (tamil nadu amendment) act, 28 of 2000, with effect from ..... the expression "signed" though not defined in the registration act, 1908 or in the stamp act, 1899, is defined in section 3(56) of the general clauses act, 1897 to include even a "mark", if the person with reference to whom the expression is used is unable to write his ..... it is needless to point out that the stamp act and the registration act, are complimentary enactments, dealing with the procedure to be followed for execution and registration .....

Park View Enterprises Vs. State Government of Tamil Nadu

Court : Chennai

Reported in : [1991]71CompCas723(Mad)

..... for the in the instrument, and read with rule 3(3) of the tamil nadu prevention of undervaluation of instrument rules, 1968, and hence the registering officer has a right to elicit from the parties regarding any particulars or information to assess the proper value, and therefore, the circular issued is intended to further the provisions of the indian registration and the indian stamp act, and therefore, no exception could be taken ..... contention of learned advocate-general that it is only the owner of the land who can make an application for construction of the building under the tamil nadu town and country planning act, 1971, and, therefore, when the owner of the land makes an application for construction of the building, he must ..... validity of section 2(4) of the tamil nadu act 38 of 1987 by which the indian stamp act, 1899, and the registration act, 1908, had been amended. ..... act, section 17(1)(f) as amended by the tamil nadu act 38 of 1986 reads as follows : instruments of agreement relating to construction of multi-unit house or building on land held by several persons as referred to in clause (i) under article 5 of the schedule i to the indian stamp act, 1899 (central ..... in the schedule to the act shall be chargeable with proper duty and article 5(i) as amended by the tamil nadu act 38 of 1987 is one of the articles which deals with certain kinds of agreements which are now made chargeable to stamp duty and also compulsorily registrable under section 17(1)(f) of the registration act. .....

J. Jeyaraj Vs. The District Registrar, (Administration) Office of the ...

Court : Chennai Madurai

..... the pith and substance of the stand of the petitioner is that the first respondent/district registrar, palayamkottai, tirunelveli, only after calling for an enquiry, in the manner enshrined as per rule 5 of tamil nadu stamp (prevention of under valuation of instruments) rules, 1968, and after determining transitorily the market value of the properties and the duty payable in the manner prescribed under rule 6 in form no.ii and only ..... counsel for the petitioner projects an argument that the procedure to be followed in terms of section 47-b of the indian stamp act, 1899, is that the ambit of section 47-a of the act should be adopted for the purpose of determination of the question, relating to the rectification deed dated 17.11.2011. ..... (prayer: writ petition is filed under article 226 of the constitution of india, to issue a writ of certiorarified mandamus to call for the records relating to the proceedings in r.c.no.484/b1/2013 dated 02/2013, signed on 13.03.2013 on the file of the first respondent herein and to quash the same and direct the respondents to release the rectification deed dated 17.11.2011 executed in his favour, within a time frame as may be ..... forth on behalf of the petitioner is that the impugned order dated 13.03.2013 passed by the first respondent is without any power or jurisdiction, besides the same being an arbitrary one and also in negation of the principles of natural justice, equity and also mandatory provisions of the act and rules framed thereunder. 6. .....

The Saidapet Depressed Class Co-operative House Site Society Limited, ...

Court : Chennai

..... the petitioner has further submitted that another representation dated 05.06.2013 was given to the hon'ble chief minister of tamil nadu in this regard narrating all the facts involved and the reasons for allocating the land to the petitioner's society which consists of mostly hindu adi dravida community and the rest belongs to other ..... is the president of saidapet depressed class co-operative house site society limited, registered on 16.06.1970, under the tamil nadu co-operative societies act, 1961 and started functioning from 10.08.1970. ..... has further submitted that out of 16 grounds belonging to late r.govindarajulu chetty, the government has acquired land to the extent of 2567 sq.meters in survey no.23/1 in saidapet on 26.07.1993, under tamil nadu land (ceiling) act as surplus lands. ..... legal heirs of the erstwhile owner, the late r.govindarajulu chetty has to comply by executing the sale deed as per the original sale deed executed on stamp papers on 27.02.1974 subject to a reasonable negotiation between the petitioner's society and the legal heirs of the late r.govindarajulu chetty. ..... such, there is a bad dispute and under the circumstances, the respondent is not permitted to initiate the urban land ceiling act in order to acquire the said land, since it has been occupied by members of the society from 27.02.1974. ..... circumstances, the respondents, without following any procedure as per the urban land ceiling act, had declared that 2567 square meters has been acquired by them. .....

Girjesh Kumar Srivastava and Another Vs. State of U.P. and Others

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. .....