Court : Gujarat
1. This petition under Article 226 of the Constitution of India is filed assailing the method and manner in which powers are exercised by the authority under various provisions of Bombay Stamp Act, 1958 (for short Act of 1958) and Bombay Stamp (Determination of Market Value of Property) Rules, 1984 (for short Rules of 1984) and challenges preparation and usage of the Final Annual Statement of Rates 2008 (ASR) (popularly known as Jantri) published and made effective from 1.4.2008 in the State of Gujarat. 2. In para 24 of this petition, the petitioners have prayed to issue a writ of certiorari or any other appropriate writ, order or direction to quash and set aside the Final Annual Statement of Rates, 2008 published and made effective from 1.4.2008 by respondents for the area comprising of Bhuj Taluka, District: Kutch. The petitioners have further prayed that authorities under the provisions of the Act be directed to follow and adhere the statutory provisions under Bombay Stamp Act, 1958...
Tag this Judgment!Court : Gujarat
Reported in : (1992)1GLR654
M.B. Shah, J.1. In this group of petitions, the validity of Section 76 of the Bombay Stamp Act, 1958, which is enacted after obtaining the President's assent on June 1958, and Sections 32A and 32B read with Article 20(a) and (b) of Schedule I to the Act as amended by the Gujarat Act 21 of 1982, is challenged on various grounds. By amendment of Article 20(a) and (b), it is provided that the Stamp Duty on conveyance is to be charged on the basis of the consideration for such conveyance or, as the case may be, the market value of the property which is the subject-matter of such conveyance whichever is greater.2. The learned Advocate for the petitioners raised the following contentions at the time of hearing of these matters:I. Section 76 of the Bombay Stamp Act read with Schedule II insofar as it repeals the Central Act (Indian Stamp Act, 1899) is beyond the legislative competence of the State Legislature.II (a) It is beyond the legislative competence of the State Legislature to amend Sec...
Tag this Judgment!Court : Gujarat
1. These petitions are filed by three different companies. They are the licensees authorised to provide telecommunication services to their customers under the provisions of the Telecom Regulatory Authority of India Act, 1997 ('TRAI Act' for short). 2. The customer application form/subscriber's application form/customer enrollment form provided by the petitioners with terms and condition attached to the form or given separately filled in by the intending customer and accepted by the petitioners to provide telecommunication services is considered as 'instrument' chargeable with duty under the Bombay Stamp Act, 1958 ('the Act' for short) by the respondents and the petitioners have been subjected to payment of stamp duty on subscribers base for different periods under the orders and the demand notices impugned in these petitions filed under Article 226/227 of the Constitution of India. 3. The challenge made to the orders and to the demand notices is mainly on two grounds; one is that the ...
Tag this Judgment!Court : Gujarat
Reported in : AIR1966Guj175; (1965)GLR554
Bhagwati, J.1. This petition challenges a determination made by the Collector under Section 31 of the Bombay Stamp Act, 1958. The determination came to he made by the Collector under the following circumstances. The first and second petitioners owned a piece of land admeasuring 55 square yards situate at Lal Darwaja in the city of Ahmedabad. They agreed to grant a lease of the said piece of land to the third petitioner on the terms and conditions contained in a draft indenture of lease which was agreed upon between the parties. The third petitioner brought the draft indenture of lease to the Collector and applied to have the opinion of the Collector as to the duty with which it was chargeable under Section 31 of the Bombay Stamp Act, 1958. This application was made on 20th June 1961 and was accompanied by the requisite fee directed by the Collector. On receipt of the application, it appears, the Collector felt doubt as to the amount of duty with which the draft indenture of lease was c...
Tag this Judgment!Court : Gujarat
Reported in : [2004]50SCL757(Guj)
Ravi R. Tripathi, J.1. In this application, it is prayed as under:-(i) That the Official Liquidator attached to this Hon'ble High Court and who has taken over charge of all assets of the opponent -M/s. Aryan Finefab Limited be directed to hand over the possession of all equipments/machineries described in para 7 of the present application to the applicant forthwith as provided for in clause 9.2.1 of the Hire Purchase Agreements dated 21.7.1993 and 5.11.1996;(ii) That the applicant herein be permitted in terms of clause 9.2.1 of the Hire Purchase Agreements dated 21.7.1993 and 5.11.1996 to repossess all the equipments/machineries leased to the opponent Company and for that purpose by itself, its servants or agents enter upon any land, buildings or premises where such equipment/machinery is situated or is reasonably believed by the applicant to be situated;(iii) That the Official Liquidator attached to this Hon'ble High Court and in charge of all assets of M/s. Aryan Finefab Limited, be ...
Tag this Judgment!Court : Gujarat
Reported in : (2002)176CTR(Guj)193
M.S. Shah, J.The petitioner is a registered association of the stamp vendors of Ahmedabad As the officers of the income-tax department called upon the State Government to deduct tax at source under section 194H of the Income Tax Act, 1961 (hereinafter referred to as 'the Act) on commission or brokerage to the persons carrying on the business as 'stamp vendors', the petitioner-association has approached this court with a prayer to quash and set aside the communication at Annexure 'D' collectively, and for a declaration that section 194H of the Act is not applicable to an assessee carrying on business as a stamp vendor.2. In response to the notice, an affidavit-in- reply has been filed by the Commissioner Ahmedabad-II for justifying the invocation of section 194H of the Act.3. By the Finance Act, 2001, section 194H was inserted in the Act with effect from 1-6-2001. The section reads as under :'194H. Commission or brokerageAny person, not being an individual or an HUF, who is responsible ...
Tag this Judgment!Court : Gujarat
Reported in : (1994)2GLR1357
M.B. Shah, J.1. An agreement executed on 5th February, 1979 between M/s. Vishal Malleables Ltd., a company registered under the Companies Act, 1956, and having its registered office at G.I.D.C. Industrial Estate, Ankleshwar, District Broach (First Part), Gujarat State Financial Corporation (G.S.F.C. - Second Part), Gujarat Industrial Investment Corporation Ltd. (G.I.I.C. - Third Part) and the Bank of Baroda (Fourth Part), was registered with the Sub-Registrar of Ankleshwar on 8th February, 1979 at Sr. No. 82. The said instrument was executed by affixing a Stamp Duty of Rs. 10/- as if it was an agreement as provided under Article 6 of the Bombay Stamp Act, 1958 ('the Stamp Act' for short). At the time of audit of the Sub-Registrar's Office, the Deputy Accountant General referred to the said instrument and arrived at the conclusion that the instrument was not evidencing the deposit of title deeds or pari passu agreement between the financial institutions and the company but it contained ...
Tag this Judgment!Court : Gujarat
Reported in : AIR1976Guj72; (1976)GLR210
B.J. Divan, C.J.1. The main question with which we are concerned in the present reference to the Full Bench is whether the decision of a Division Bench of this Court in Prabhudas v. Bhogilal, (1967) 8 Guj LR 649 : : AIR1968Guj236 is overruled by necessary implication by, the decision of the Supreme Court in M. L. Sethi v. R. P. Kapu : [1973]1SCR697 .2.This Civil Revision first came up for final hearing before one of us on October 16, 1973 and at that time in view of the decisions in Civil Revn. Appln. No. 731 of 1967 decided on 11-1-1967 (Guj) and M. L. Sethi v. R. P. Kapu : [1973]1SCR697 (supra) and the decision of the Division Bench of this Court in Prabhudas v. Bhogilal : AIR1968Guj236 (supra) the matter was referred to a Division Bench. Thereafter the matter came up for hearing before the Division Bench consisting of M. U. Shah and B. K. Mehta, JJ and by their referring judgment dated December 19, 1973 the Division Bench referred the case to larger bench in view of the decision of ...
Tag this Judgment!Court : Gujarat
Reported in : AIR1966Guj227; (1966)0GLR282
Shelat, C.J.1. This is a reference by the Chief Controlling Revenue Authority under Section 54 of the Bombay Stamp Act LX of 1958. The questions referred to us under the reference are--(1) Whether the agreement to which merely a passing reference has been made in the sale deed and which is not an adjunct to the sale deed can be taken into consideration for the purpose of fixing stamp duty;(2) Whether in absence of any mention regarding apportionment of mortgage debt as encumbrances over the immovable and movable properties, the party can escape stamp duty over the mortgage amount at all;(3) In the case under consideration whether the stamp duty should be Rs. 24,000 or Rs. 96,000.Questions (1) and (2) are not pressed by the learned Assistant Government Pleader and therefore it is only the third question that remains to be considered. The answer to that question turns on the true and proper interpretation of some of the clauses of the deed of conveyance entered into on October 3, 1968 be...
Tag this Judgment!Court : Gujarat
Reported in : AIR1994Guj153
Panchal, J. 1. This is a reference made under Section 54(1A) of the Bombay Stamp Act, 1958 (Bombay Act No. 60 of 1958) by the Chief Controlling Revenue Authority, Gujarat State, Ahmedabad, who dismissed the revision application against the order passed by the Collector of Stamps, Surat imposing a duty of Rs. 27,191.50 Ps. (Rupees twenty seven thousand one hundred ninety one and fifty paise) together with a penalty of Rs. 5/- (five) on an agreement purportedly relating to deposit of title deeds, which came to the notice of the Collector of Stamps, Surat. 2. FACTS :- The applicant -- M/s. Shailesh Textile Industries is a registered partnership firm and carries on business in textile through its 7 partners. The applicant-firm wanted to avail of loan and credit facilities and, therefore, approached Dena Bank, which is a corporate Body and a nationalised bank under the provisions of Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970 (hereinafter referred to as 'Dena Bank...
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