Judgment Search Results Home > Cases Phrase: the indian stamp act 1899 Page 1 of about 38,372 results (0.363 seconds)

Kutch Construction Industries and Rehabilitation Federation Vs. State ...

Court : Gujarat

..... learned senior counsel also placed into service provisions of section 47a by state of andhra under the indian stamp act, 1899 (for short act of 1899) which is in pari materia with the provisions of section 32a of the act of 1958 and submitted that the jantri acts like a ready-reckoner and it is not prepared on the basis of any scientific method and the same is based on random survey carried out by the authority. ..... contentions raised including legislative competent of the state legislature to enact section 76 of the bombay stamp act read with schedule ii so far as it repeal the central act (indian stamp act 1899) and further to amend section 32, 32a, 32b and articles 20(a) and (b) of the first schedule to the bombay stamp act, 1958 as beyond the legislative competence of the state legislature and also method of valuation of property as unreasonable, arbitrary and irrational and also section 2(na) which defines the market value as illegal and arbitrary and the full bench considered all above aspects .....

Jaikumar Shivlal Shah and ors. Vs. Motilal Hirachand Gandhi and anr.

Court : Mumbai

Reported in : AIR1973Bom27; (1972)74BOMLR174; ILR1972Bom816; 1972MhLJ405

..... lay down the legal position and it is this that section 13 of the negotiable instruments act, 1881, after its amendment by the amending act, 8 of 1919, does not introduce any change in the definition of promissory note given in section 4 of that act or in the definition given in section 2(22) of the indian stamp act, 1899, or in the definition of 'bend' given in section 2(5)(b) of that act. ..... a promissory note falling under section 4 of the negotiable instruments act, 1881, and, therefore, under section 2(22) of the indian stamp act, 1899, is attested and not made payable to order or bearer it would fall under section 2(5)(b) of the indian stamp act, 1899, and would, therefore, amount to 'bond' for the purposes of that act. ..... their lordships of the privy council referred to section 13 not because they wanted to decide whether the document in that case was a promissory note for the purposes of the indian stamp act, 1899, but because they wanted to point out that the document in that case, though otherwise a promissory note within section 4 of the negotiable instruments act 1881, must also be negotiable for there appeared to be no words prohibiting transfer or indicating an intention that it should not ..... for the purposes of the indian stamp act, 1899, therefore, not only every promissory note defined under section 4 of the negotiable instruments act, 1881, was a promissory note, but in addition to that certain other documents which fell in the second paragraph were also defined as .....

M/S Wolstenholme International Ltd. Vs. TwIn Stars Industrial Corporat ...

Court : Mumbai

Reported in : AIR2001Bom409; 2002(1)ALLMR171; 2001(4)BomCR114; (2001)3BOMLR777

..... in these circumstances, it was argued that the bills of exchange in the present case are all bills of exchange payable on demand within the meaning of that expression contained in the indian stamp act, 1899, and that being the position, the three bills of exchange were not liable to be stamped under the provisions of the indian stamp act, 1899. ..... 'comparing the definition in section 19 of the negotiable instruments act, 1881 with the definition in section 2(3) of the indian stamp act, 1899, it would be apparent that the indian stamp act, 1899 provides an extended definition of the expression 'bill of exchange payable on demand'. ..... 19,670/- upon which an endorsement has been made to that effect on the bills; (2) the bills of exchange in the present case, were not required to be stamped since under section 2(3) of the indian stamp act, 1899, the bills of exchange were payable on demand as a result of which no stamp duly was attracted.10. ..... 'the expression 'bill of exchange payable on demand' has been defined for the purposes of the indian stamp act, 1899 in a manner which is different from the definition of the expression for the purposes of negotiable instruments act, 1881. ..... in the alternative, it was urged on behalf of the plaintiff that the bills of exchange in the present ease are not payable on demand and are, therefore, not subject to payment of stamp duty under article 13 to the schedule of the indian stamp act, 1899. .....

Hariom Agrawal Vs. Prakash Chand Malviya

Court : Supreme Court of India

Reported in : AIR2007SC166; 2007(6)ALLMR(SC)930; 2007(4)AWC4121(SC); (SCSuppl)2007(4)CHN97; 2008(3)CTC457; JT2007(12)SC49; 2008(1)MPHT156(SC); 2007(11)SCALE705; (2007)8SCC514; 2007AIRSCW6368

..... from the facts of the case, the issue which requires consideration is: whether the court can impound the photocopy of the instrument (document) of improper description exercising its power under the provisions of the indian stamp act, 1899?. ..... under the indian stamp act, 1899 (for short the act ), agreement of this nature requires affixture of a stamp of re.1/- under schedule i, item 42 of the said act.3. ..... law is now no doubt well settled that copy of the instrument cannot be validated by impounding and this cannot be admitted as secondary evidence under the indian stamp act, 1899.9. ..... if that had been produced in court, it could have been validated on payment of the deficiency and penalty under section 35 of the indian stamp act, 1899. ..... there is no scope for the inclusion of the copy of the document for the purposes of the indian stamp act. ..... payment of penalty will not render secondary evidence admissible, for under the stamp law penalty is leviable only on an unstamped or insufficiently stamped document actually produced in court and that law does not provide for the levy of any penalty on lost documents.this court had an occasion again to consider the scope and ambit of sections 33(1), 35 and 36 of the act and section 63 of the indian evidence act in jupudi kesava rao v. ..... the learned counsel further urged that the high court has committed an error in overlooking section 48-b inserted by indian stamp (madhya pradesh amendment) act, 1990 (no. .....

Padmaja Ashok Vs. Dr.E.Rajyasree and ors.

Court : Chennai

..... learned counsel appearing for the petitioner has stated that, assuming the said plea is tenable, the petitioner has no objection to make good the required stamp duty and penalty.under section 3(c) of the indian stamp act, 1899, stamp duty is payable on every instrument (other than a bill of exchange or promissory note) mentioned in the schedule, which, not having been previously executed by any person, is executed out of india on or after that day, relates to any property or to any matter or thing done or to be done in india and ..... the penalty and stamp duty have since been paid and the original document dated 15-12-1997 is produced in this court and also contains the endorsement of the registrar of this court to the following effect: the document was impounded by this hon'ble court under section 33 of the indian stamp act, 1899 ..... (ii) is decided to the effect that the trial court was not justified in marking the power of attorney ex.a4 dated 23.10.1993, without collecting the stamp duty and penalty, as per section 18 read with section 35 of the indian stamp act, 1899 and therefore, suitable orders passed ..... /general manager, south-asian region executed at kuala lumpur has not been properly stamped according to the indian stamp act, 1899 and that, therefore, it is not admissible in india. ..... the trial court was justified in marking the power of attorney-ex.a4 dated 23.10.1993 without collecting the stamp duty and penalty, as per section 18 read with section 35 of the indian stamp act, 1899 .....

M/S. Indian Dyestuff Industries Limited and Another Vs. M/S. Mehta Tra ...

Court : Mumbai

Reported in : AIR1994Bom209; 1994(4)BomCR297; 1995(2)MhLj127

..... according to the respondent, the appropriate stamp duty leviable on a marine insurance policy was the one provided under article 47a of the indian stamp act, 1899 ('the act') and not 50 paisa. ..... , except as by this section provided, nothing in this act shall alter or affect any rule of law applicable to any contract of insurance other than a contract of marine insurance as by this act defined.explanation-- 'an adventure analogous to a marine adventure' includes an adventure where any ship, goods or other movables are exposed to perils incidental to local or inland transit.a conjoint reading of all the above provisions clearly goes to show that article 47a of the indian stamp act, 1899 is applicable only to a policy of insurance falling within ..... the insurance policy as well as the letter of subrogation are adequately stamped as required by the provisions of indian stamp act, 1899 and the bombay stamp act, 1958 respectively. ..... he calculated the stamp duty chargeable on the insurance policy at the ad-valorem rate specified in article 47a of the indian stamp act and the stamp duty applicable on the letter of subrogation at the rate applicable to conveyance as provided under article 25a of the bombay stamp act. .....

S.N. Mathur Vs. Board of Revenue and ors.

Court : Supreme Court of India

Reported in : (2009)13SCC301; 2009(2)LHSC1213; 2009(2)JT592

..... reference to the relevant provisions of the indian stamp act, 1899 (as amended in uttar pradesh) will be necessary to answer the question raised. ..... 1,325/ thereon, under article 64 of schedule i-b to the indian stamp act, 1899 as amended in u.p. ..... counsel for the state and the authorities under the stamp act (respondents 1 to 4) submitted that the instrument in question came within two descriptions in schedule i-b to the act, that is 'deed of settlement' chargeable under article 58 and 'deed of trust' chargeable under article 64; that where an instrument comes within more than one description in schedule i-b, and the duties chargeable thereunder are different, the instrument should be charged with the highest of such duties; and that as the stamp duty under article 58 was higher than the stamp duty ..... payable under article 64, the .....

Distt. Registrar and Collector, Hyderabad and anr. Vs. Canara Bank Etc ...

Court : Supreme Court of India

Reported in : AIR2005SC186; [2005]126CompCas356(SC); 2004(5)CTC376; JT2004(9)SC379; 2004(9)SCALE215; (2005)1SCC496

..... in exercise of the powers conferred by section 75 of the indian stamp act, 1899 and of all other powers hereunto enabling and in supersession of the earlier rules the governor of andhra pradesh framed rules for the collection of duties secured in the course of inspection under section 73 of the indian stamp (andhra pradesh amendment) act, 1986 which rules came into force on the 16th day of august, 1986. ..... the amounts so collected shall be remitted to the treasury under the following head of account by means of a challan.xxx xxx xxx(iii) if the parties failed to pay such deficit duties, the inspector general of registration and stamps shall forward the original document to the collector exercising powers under section 48 of the indian stamp act, 1899 over the area for effecting recovery by coercive process. ..... the statement of objects and reasons states that the government have been considering for quite some time the question of plugging the loopholes in the indian stamp act, 1899 in its application to this state so as to arrest the leakage of stamp revenue and also to augment the stamp revenue in the state. ..... act no.17 of 1986 has amended the indian stamp act, 1899 in its application to the state of andhra pradesh. ..... section 73 of the indian stamp act, 1899 as incorporated by andhra pradesh act no. .....

Thiruvengada Pillai Vs. Navaneethammal and anr.

Court : Supreme Court of India

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

..... 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. ..... 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. ..... 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, the court should not normally take upon itself the responsibility of comparing the disputed signature with that of the admitted signature or handwriting and in the event of the slightest doubt, leave the matter to the wisdom of experts. ..... section 45 of the indian evidence act, 1872 relates to 'opinion of experts'. ..... the stamp act is a fiscal enactment intended to secure revenue for the state. .....

Park View Enterprises Vs. State Government of Tamil Nadu

Court : Chennai

Reported in : [1991]189ITR192(Mad)

..... these writ petitions, the main point relates to the validity of section 2(4) of tamil nadu act 38 of 1987 by which the indian stamp act, 1899 and the registration act. ..... 3(3) of the tamil nadu prevention of under valuation 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 act and the indian stamp act, and therefore, no exception could be taken to such a circular being issued by the inspector-general of registration; and ..... as for the circular issued, the inspector-general of registration has to confine himself only to the registration act, and he cannot issue any instruction relating to what should or should not be done under the provisions of the indian stamp act, because it is for the chief controlling revenue authority under the act to issue appropriate instructions regarding assessment of market value, etc ..... he submits that, when the indian stamp act is a taxing statule, as to what kind of agreement requires to be stamped at what rate is a legislative policy, and so long as the nexus is made out between the concerned instrument and the imposition of tax, the impugned article is not violative of the constitution.36. ..... dealing with the scope of section 56(2) of the indian stamp act, it was held that the collector was performing the duties, which would be of a quasi- .....