Court : Supreme Court of India
..... under the indian stamp act (tamil nadu amendment) act, 1967, the matter would be referred to the collector for the determination of market value, whereas under the indian stamp act (west bengal amendment) act, 1990, the matter has to be referred to such authority as may be prescribed in ..... in the discussion over the objective and purport of section 47a of the act as applicable to the state of west bengal, tamil nadu and andhra pradesh, it was observed that they were in pari materia insofar as they confer power on the registering officer not to register an instrument when the registering officer has reason ..... said to be the only authority with knowledge of the subject to the exclusion of the 26 court; the independent determination by a registering officer would not apply to a court sale but to a private transaction; the stamp act being a fiscal statute, while being interpreted strictly and literally would not imply some kind of absolute power.30. ..... the jurisdiction to give pre-emptive direction that the consideration being the actual 4 (supra) 9 consideration for the property would be treated as value of the property for registration and stamp duty as section 47 of the act provides that the order passed by the chief controlling revenue authority shall be final and shall not be called into question in any civil court or before any authority.12. ..... 2013) 7 scc53715 section 47a of the act as applicable to west bengal is different from section 47a of the act as applicable to tamil nadu .....
Tag this Judgment!Court : Chennai
..... said government order reads as under: ".order: by way of the tamil nadu act 19 of 2013 read above, amendment has been made to the explanation to the term 'family', appearing in article 58 of the schedule i to the indian stamp act, 1899 including 'brother or sister'.2. ..... have decided to bring the above act into force with effect from 01.10.2013 and accordingly direct that the notification appended to this order will be published in an extraordinary issue of the tamil nadu government gazette, dated the 30th september, 2013.". ..... of technical education is not included in the said definition indicating that the institutions which are under the control of directorate of college education only are to be covered by the act and the rules and technical educational institutions in the state of tamil nadu which are controlled by the director of technical education are not so covered.".13. ..... of his argument, the learned additional government pleader relied upon g.o.ms.no.126, commercial taxes and registration (j1) department, dated 30.09.2013, to emphasize that where the word ".family' appearing in article 58(a) of schedule-i of the indian stamp act has been amended to include ".brother or sister". ..... much force in the arguments of the learned additional government pleader and are inclined to accept the same, as we find that the explanation to article 58(a) of schedule-i of the indian stamp act, specifically sets out the persons who could be brought within the ambit of the definition ".family".. .....
Tag this Judgment!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. .....
Tag this Judgment!Court : Chennai
..... having completed registration, as an after thought, it is not open to the registering authority to refer the matter to the collector in terms of section 47-a of the indian stamp act and at any rate after two years.74.the action of the registering authority is arbitrary and he has no jurisdiction or authority to make a reference, as in the present case, he did not entertain any doubt nor he had any reason to ..... the joint sub registrar no.ii, office of the sub registrar, ramanathapuram .respondents prayer: civil miscellaneous appeal filed under section 47-a (10) of the indian stamp act 1899, against the order passed by the chief revenue controlling authority / inspector general of registration, made in pa.mu.no.15210/n.4/2007, dated 12.11.2008, confirming the order of the special deputy tahsildar (stamps).virudhunagar, made in tha.pa.no.472 of 2003, dated 24.11.2004. ..... , on 29.07.2003, for the purpose of adjudication of market value of the property to the collector under sub-section (1) of section 47-a of the indian stamp act, 1899, is valid in law and it is not barred by limitation?. 1.1. ..... the inspector general of registration / chief revenue controlling authority, tamil nadu 2. ..... the inspector general of registration / chief revenue controlling authority, tamil nadu 2. ..... in the high court of judicature at madras dated: 04.11.2013 coram: the honourable mrs.justice s.vimala c.m.a.no.1097 of 2009 tmt. ..... 04.11.2013 index : yes/no internet: yes/no sr.to 1. .....
Tag this Judgment!Court : Chennai
..... the matter arises under the indian stamp act (act) and the tamil nadu stamp (prevention of under valuation of instruments) ..... per the suo motu power of the collector, which was fixed as five years by virtue of the amendment to the stamp act, amending sub-section 3 of section 47(a) of the act, the power cannot be exercised after 10.2.2000 and the time limit for exercising suo motu power, which was increased to five years from two years by tamil nadu amendment act 1 of 2000, cannot be applied to the petitioners case as the documents were registered much prior to the amendment i.e.on ..... the proviso to sub section (3) this power of suo motu determination within two years shall not apply to any instrument registered before the commencement of the indian stamp (tamil nadu amendment) act, 1967. ..... court of judicature at madras dated:06.09.2013 coram the hon'ble mr.justice t.s.sivagnanam w.p.no.29812 of 2011 1.thajunissa 2.r.riyaz ahmed ..petitioners vs 1.the special deputy collector (stamps) chennai collectorate singaravelar maligai, chennai. ..... (prayer amended as per court order dt 15.3.2013 in m.p.no.1/13 in w.p.no.29812/11) for petitioner .mr.v.raghavachari for respondents .mr.k. ..... the writ petition was amended to quash the order of the second respondent dated 8.4.2002 and the order of the firs.respondent dated 9.1.2003, which prayer was allowed by this court by order dated 15.3.2013 in m.p.no.1 of 2013. ..... e r in w.p.no.29812 of 2011 06.09.2013 ..... 06.09.2013 rpa index : yes/no internet: yes/no t.s. .....
Tag this Judgment!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. .....
Tag this Judgment!Court : Chennai
..... after consideration of the petitioner's explanation, the second respondent initiated action on 08.03.2013 under rule 9 of the tamil nadu pension rules, proposing to impose a punishment of a cut in dcrg to an extent of rs.4,78,700/- and further cut in pension of rs.2,000/- for two years for the ..... for filing copy of the sale certificate can be seen under section 89 of the act and, therefore, both procedures were found different, namely, for registration, stamp duty has to be paid, whereas for filing any document, no stamp duty is required to be paid, because when the purchaser goes for registration of sale certificate issued by the court officer, article 10 of the indian stamp act would be attracted and stamp duty is to be paid as per article 23 of the registration ac treating it ..... c.ponnivalavan had not opted for registration and therefore, the question of compulsorily registration would not arise and more over, the respondents have already initiated steps under revenue recovery act for the deficient stamp duty by attaching the property of the purchaser and hence, the respondents stand that there is revenue loss to the government, is baseless. 4. ..... on hand, by letter dated 02.09.2009, the debt recovery tribunal no ii, while forwarding the copy of sale certificate to the sub registrar, had stated that if the purchaser opts for registration, then the stamp duty, as per the prevailing rates have to be collected from the auction purchaser under article 18 of the stamp act, 1899. .....
Tag this Judgment!Court : Chennai Madurai
..... under the tamil nadu act 38 of 1987 deals with recovery of deficit stamp duty, if, after registration of an instrument, it is found that the proper stamp duty ..... or revenue jurisdiction of any criminal court in any proceeding under chapter xii or chapter xxxvi of the code of criminal procedure, 1898, makes any order admitting any instrument in evidence as duly stamped or as not requiring a stamp, or upon payment of duty and a penalty under section 35, the court to which appeals lie from, or references are made by, such first-mentioned court may, of its own motion ..... a bill of exchange or promissory note, shall, subject to all just exceptions, be admitted in evidence on payment of the duty with which the same is chargeable or, in the case of an instrument insufficiently stamped, of the amount required to make up such duty, together with a penalty of five rupees, or, when ten times the amount of the proper duty or deficient portion thereof exceeds five rupees, of a sum ..... by the person tendering it; (c) where a contract or agreement of any kind is effected by correspondence consisting of two or more letters and any one of the letters bears the proper stamp, the contract or agreement shall be deemed to be duly stamped; (d) nothing herein contained shall prevent the admission of any instrument in evidence in any proceeding in a criminal court, other than a proceeding under chapter xii or chapter xxxvi of the ..... d.chairman and others reported in 2013 (4) ctc 145 wherein the learned single .....
Tag this Judgment!Court : Chennai
..... by the determination of rs.900/- per square metre by the special deputy collector of stamps, tirunelveli in respect of the property in question, the appellant preferred an appeal to the tamil nadu chief controlling revenue authority and inspector general of registration, chennai under section 47-a(5) of the indian stamp act and the appellate authority also has confirmed the order passed by the special deputy collector of stamps, tirunelveli, which has given rise to the filing of the civil miscellaneous appeal. 3 ..... has also filed c.m.p.no.11687 of 2016 to grant an order of stay of all further proceedings and c.m.p.no.11688 of 2016 to pass an order of interim direction directing the respondents to release the sale deeds dated 16.9.2013 and 17.9.2013 registered as document nos.853 and 854 of 2013 on the file of the sub registrar, burkit mahanagaram, palayamkottai taluk, tirunelveli district, pending disposal of the appeal. 2. ..... accordingly, the respondents are directed to release the impugned documents bearing nos.853 of 2013dated 16.09.2013 and 854 of 2013 dated 17.09.2013,on deposit of 30% of the demanded amount asdirected by this court in the order dated 28.07.2016and made in the petition in c.m.p.no.11687 of 2016. ..... he has also urged this court that the respondents might be directed to release the sale deeds dated 16.09.2013 and 17.09.2013 registered as document nos.853 and 854 of 2013, on such deposit of 30% of the demanded amount as directed by this court in the order dated .....
Tag this Judgment!Court : Chennai
..... request made by the court, the chief justice, on the administrative side, accepted it and the government by vide la bill no.1 of 2015, dated 18.2.2016 amended the provisions of the tamil nadu court fees and suits valuation act, 1956 to incorporate payment of court fees via e-stamps also. ..... appellant/insurance company is directed to deposit the entire amount awarded by this court, less the amount already deposited, along with accrued interest to the credit of m.c.o.p.no.10 of 2013 on the file of the motor accidents claims tribunal (subordinate judge), mahe, within a period of eight (8) weeks from the date of receipt a copy of this judgment ..... (prayer: civil miscellaneous appeal filed under section 173 of the motor vehicles act, 1988, against the judgment and decree dated 08.04.2015 made in m.c.o.p.no.10 of 2013, on the file of the motor accidents claims tribunal, subordinate judge, ..... the said suggestion was primarily intended to ensure that large bundles of stamp papers are not stacked along with the suits and other proceedings, as it has no relevance after it ..... the second reason for choosing such option of e-stamping was that it will avoid misuse of used stamp papers by pulling out a bunch from the huge stock of judicial papers for instituting ..... quantum of compensation awarded by the motor accidents claims tribunal, (subordinate judge), mahe vide judgment dated 08.04.2015 in m.c.o.p.no.10 of 2013, the insurance company has come up with the present appeal. 3. ..... and another, 2013 (2) ctc 408 .....
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