Judgment Search Results Home > Cases Phrase: tamil nadu stamp act 2013 Page 5 of about 27,398 results (0.279 seconds)

The Government of Tamil Nadu, rep. by Special Secretary to Government ...

Court : Chennai Madurai

..... in fact, the learned single judge has drawn inspiration from the earlier judgment rendered by this court in the matter of s.jayalakshmi -vs- the government of tamil nadu rep by special secretary to government, commercial taxes (j1 department, secretariate, chennai-9 and two others reported in2003(1) lw.562. ..... whereas the learned single judge has taken into consideration the fact that the tamil nadu police housing corporation, being a public sector undertaking, as a welfare measure has constructed the flats and allotted them to the eligible police personnel by executing lease-cum-sale agreement. 3. ..... in those set of circumstances, the learned single judge has rightly arrived at a conclusion that an exercise sought to be indulged in under section 47 a of the indian stamp act, is totally unwarranted. ..... a public sector undertaking, particularly, such as police housing corporation would never have resorted to any such act of suppressing the true market value of the immovable property covered by the conveyance deed. ..... the learned special government pleader would urge that the judgment rendered by the learned single judge would lead to loss of revenue to the state in the form of collection of stamp duty. .....

V. Selvakumari Vs. The Inspector General of Registration, Santhome Hig ...

Court : Chennai Madurai

..... more particularly, under section 47-a of the indian stamp act, 1899, by which, the registering authority or any other competent authority, after estimating the market value of the property, which is the subject matter of such instrument, as per the market value guidelines ..... the correctness of the impugned order, would submit that if there is any error on the part of the registering authority while discharging quasi-judicial function under the provisions of the indian stamp act, 1899, the registration act, 1908, and the rules framed thereunder, the same cannot be questioned, by initiating any departmental proceedings, for the simple reason that the said order is always appealable to higher authority ..... him, as a result, he has caused huge loss to the government, therefore, for the said lapse committed by him, disciplinary proceedings has been rightly initiated against him, under rule 17(b) of the tamil nadu civil services (discipline and appeal) rules. ..... that the petitioner as a statutory authority under the registration act, 1908, has discharged his statutory duties which fall under the registration act and the indian stamp act. ..... concludes that the document has been under-valued, then he has to register the document and then refer the same to the authority concerned under section 47-a of the indian stamp act. .....

V.N. Devadoss Vs. Chief Revenue Control Officer-cum-ins. and ors.

Court : Supreme Court of India

Reported in : 2009(4)AWC3423(SC); JT2009(13)SC545; 2009(8)SCALE23; (2009)7SCC438

..... 1 of rule 4 of the tamil nadu stamp (prevention of undervaluation of instruments) rules, 1968 (in short `rules'), calling upon the appellant to state his objections with regard to fixation of the market value ..... in the amount of duty, shall be payable by the persons 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 (tamil nadu amendment) act, 1967.(4) ... ..... a sick industry and was declared so under the provisions of sick industrial companies (special provisions) act, 1985 (in short `1985 act') consequent to such declaration, for the purpose of rehabilitation, surplus properties and assets belonging to the said company were sought to be disposed of by the statutory authorities under the said act such as board for industrial and financial reconstruction (bifr) and appellate authority for industrial and financial ..... to the order passed by a division bench of the madras high court in appeal filed under section 47a of the indian stamp act, 1899 (in short the `act'). ..... power under section 47a of the act as there is no basis for even entertaining a belief that the market value of the property which is the subject matter of conveyance has not been truly set forth with a view to fraudulently evade payment of proper stamp duty.13. ..... of power under section 47a of the act is willful under valuation of the subject of transfer with fraudulent intention to evade payment of proper stamp duty.8. .....

Sahul Hameed and anr. Vs. Tamil Nadu Chief Controlling Revenue Authori ...

Court : Chennai

Reported in : [2007(4)JCR343(Mad)]

..... in the said decision, the division bench has held that the tamil nadu stamp (prevention of undervaluation of instruments) rules, 1968 did not exclude the applicability of limitation act and, hence, section 5 is applicable. ..... 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 2nd respondent dated 28.11.2002 has been served/received by the appellant only on 17.12.2002 and the ..... in this appeal, the only question that arises for consideration before this court is that section 5 of the limitation act will be applicable in this case as laid down by a division bench of this court in indira devi v. .....

Ashok Vs. the Competent Authority and District Revenue Officer and ors ...

Court : Chennai

Reported in : (2006)4MLJ714

..... of registration) (indira devi case), a division bench of this court, while dealing with a case under tamil nadu stamp (prevention of under-valuation of instruments) rules, 1968, observed as follows: (para 7)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 ..... given in the dictionary has been relied upon, but what we have to see is whether the scheme of the special law, that is in this case the act, and the nature of the remedy provided therein are such that the legislature intended it to be a complete code by itself which alone should govern the several ..... even assuming that where a period of limitation has not been fixed for election petitions in the schedule to the limitation act which is different from that fixed under section 81 of the act, section 29(2) would be attracted, and what we have to determine is whether the provisions of this section are expressly ..... has observed that even in the absence of any express exclusion of provisions of limitation act, the court is empowered to look into as to what extent the special law excludes their operation and a portion of the relevant paragraph is as follows: (para 17)though section 29(2) of the limitation act has been made applicable to appeals both under the act as well as under the code of criminal procedure, no case has been brought .....

Collector of Nilgiris at Ootacamund Vs. Mahavir Plantations Pvt. Ltd.

Court : Chennai

Reported in : AIR1982Mad138

..... 3 of the tamil nadu stamp (prevention of under-valuation of instruments) rules 1968, the party executing the document has to attach to the instrument a separate statement furnishing information about various particulars having a bearing on market value and his own assessment of ..... besides, the appellate authority also pointed out that the subject matter of compulsory acquisition, namely, 27.30 acres, at the time of the notification under s, 4(1) of the land acquisition act had a special variety of green tea plants which the sterling company had grown for the express available in japan, the properties compulsorily acquired included a factory costing rs. ..... for, ex hypothesi, the discussion of market value in the stamp act is with reference to a transaction, imbedded in an instrument, to which the parties thereto have signified their acceptance voluntarily and willingly. ..... 47a of the stamp act, or in any other provisions of that act which accord to an award in land acquisition proceedings the status of evidence, conclusive or otherwise, it would be a different thing altogether if the collector in the present proceedings had relied on the basic facts which the land acquisition collector ..... the indian stamp act, 1899 is a fiscal enactment charging stamp duty on instrument of various kinds. ..... at the end of the discussion i may observe that the rationale behind s, 47a of the stamp act is only to neutralise the effect of under-valuation of property with a view to evading stamp duty. .....

The Government of Tamil Nadu Rep. by Special Secretary to Government, ...

Court : Chennai

Reported in : (2009)5MLJ391

..... the learned judge taken into consideration the pronouncements of the hon'ble supreme court of india and held that the market value as set forth in the sale deeds executed by the tamil nadu police housing corporation in favour of the respective writ petitioner are truly set forth and hence action under section 47-a(1) of the indian stamp act cannot be invoked and thereby allowed all the writ petitions. ..... subramanian, learned additional government pleader has submitted that in the absence of exemption notification under section 9(1)(a) of the indian stamp act, the deeds of conveyance executed by the tamil nadu police housing corporation in favour of the writ petitioners are liable for stamp duty as on the date of registration of instruments. ..... the state of tamil nadu, the scope of section 47-a of the indian stamp act came up for consideration and this court has considered all the earlier decisions on this aspect and held as follows:it is not in each and every case, the registering officer is expected to deal with the instrument under section 47-a of the act, but it is only when the instrument has been undervalued or has not been truly set forth in the instrument. ..... the said case pertaining to the sale of the assets by the tamil nadu industrial investment corporation which was taken possession in exercise of powers under section 29 of the state financial corporations act and the payment of the stamp duty in respect of such sale. .....

Coimbatore District Real Estate Promoters' Association rep. by Its Pre ...

Court : Chennai

Reported in : (2003)2MLJ806

..... with reference to rule 3 of the tamil nadu stamp (prevention of undervaluation of instrument) rules, 1968, the supreme court held thus:'9.incidentally, the tamil nadu stamp (prevention of undervaluation of instruments) rules, 1968 were framed on 22.4.1968 in terms of the provision of section 47-a read with section 75 of the indian stamp act. ..... contention advanced by petitioners cannot be sustained and it runs counter to section 47-a as well as the tamil nadu stamp (prevention of undervaluation) rules and the pronouncement of the supreme court referred to above. ..... it is submitted that the duty of a registering officer is to conduct an enquiry under rule 3(3) of the tamil nadu stamp (prevention of undervaluation of instruments) rules, 1968 to find out the true market value mentioned in the document. ..... the introduction of section 47-a, the state framed rules called the tamil nadu stamp (prevention of undervaluation of instruments) rules, 1968. ..... further rule 3(4) of the tamil nadu stamp (prevention of undervaluation of instruments) rules 1968 merely indicate that the registering officer may look into the guidelines register for the purpose of verifying the market ..... according to the petitioner, the petitioner is a society registered under the tamil nadu societies registration act, 1975 and it has been established with the object of protecting and safeguarding its members, who are engaged in real estate business and who desire to fight it out legally the arbitrary and unreasonable action .....

Ramesh Chandra Srivastava Vs. State of U.P. and ors.

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 .....

A. Nawab John and ors. Vs. V.N. Subramaniyam

Court : Supreme Court of India

..... therefore the law is clear that though a defendant is entitled under the tamil nadu act to bring it to the notice of the court that the amount of court fee paid by the plaintiff is not in accordance with law, the defendant cannot succeed in the suit only on that count. ..... received no document which ought to bear a stamp under this act shall be of any validity unless and until it is properly stamped.but, if any such document is through mistake or inadvertence received, filed or used in any court or office without being properly stamped, the presiding judge or the head of the office, as the case may be, or, in the case of a high court, any judge of such court, may, if he thinks fit, order that such document be stamped as he may direct; and, on such document ..... being stamped accordingly, the same and every ..... in the order of reference the law on the subject was set forth in some detail and the learned referring judge opined that an insufficiently stamped plaint did not become a new plaint when the deficiency was supplied. .....