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In Re: Chief Controlling Revenue Authority Vs..

Court : Delhi

..... revenue authority (ccra), government of national capital territory of delhi (gnctd) has made this reference under section 57 of the stamp act, 1899 seeking a decision on the following issue: whether the notification no.13 of 25-12-1937 extending benefit of remission in stamp duty in case of subsidiary companies as applicable in the then province of delhi has any continuous validity and applicability in view of notification no.gsr894dated 30-09-1958 by which the central government extended the indian stamp (punjab amendment) act, 1958 replacing the previous and then prevalent stamp law in union territory of delhi w.e.f. 01-10-1958. 2 ..... under section 56, sub-section (2), or otherwise coming to its notice, and refer such case, with its own opinion thereon, (a) if it arises in a state to the high court for that state; (b) if it arises in the union territory of delhi, to the high court of delhi; (c) if it arises in the union territory of arunachal pradesh or mizoram, to the gauhati high court (the high court of assam, nagaland, meghalaya, manipur and tripura;) (d) if it arises in the union territory of the andaman and nicobar islands, to the high court at calcutta; (e) if it arises in the union territory of the [lakshadweep] ..... . (g) the notification of 25th december, 1937 is not repugnant to schedule-ia added by the indian stamp (punjab amendment) act, 1958. o .....

Sitaram and ors. Vs. the State of Madhya Pradesh

Court : Madhya Pradesh

Reported in : AIR1980MP4; 1979MPLJ817

..... at the very outset, we feel it necessary to state that by a local amendment, new section 47-a was introduced and inserted to the indian stamp act, 1899 in its application to the state of madhya pradesh by section 8 of the indian stamps (madhya pradesh second amendment) act, 1975 (m. p. ..... the difference, if any, in the amount of duty, shall be payable by the person liable to pay the duty: provided that nothing in this sub-section shall apply to any instrument registered prior to the date of the commencement of the indian stamp (madhya pra-desh amendment) act, 1975. ..... but the proviso to this sub-section (3) attaches a rider for exercise of such power and it contemplates that such power shall not be exercised in relation to any instrument registered prior to the date of the commencement of the indian stamp (madhya pradesh amendment) act, 1975, sub-sections (4) and (5) relate 'to first and second appeals and the remaining sub-sections relate to the procedure to be adopted in appeals. ..... consequently, our answer to the question referred to us is that once an instrument has been registered, the sub-registrar is not empowered to make a reference to the collector of stamps in regard to the under valuation in respect of the instruments which were registered prior to the coming into force of the amendment act, 1975. ..... this is a reference under sub-section (1) of section 57 of the indian stamp act, 1899 (act no. .....

Gorva Vibhag Co-operative Housing Societies Association and anr. Vs. S ...

Court : Gujarat

Reported in : (1992)1GLR654

..... (b) notwithstanding the amendment in the aforesaid section and article 20(a) and (b), the provisions of the indian stamp act would prevail because different heads for which stamp duty can be recovered are provided in schedule i to the indian stamp act and the parliament is competent to prescribe for it in view of entry 44 of concurrent list iii of seventh schedule.iii (a) method of valuation of property is unreasonable, arbitrary and irrational. ..... therefore, in view of entry 63 of list ii read with article 372 the state legislature was competent to repeal, amend or alter the indian stamp act, 1899 insofar as it does not relate to the prescription of rates of duly for the documents which are covered by entry 91 of list i of seventh schedule. ..... by an amendment to the indian stamp act, 1899, the registrating officers within madras state were empowered to refer cases of suspected understatement of market value in the deeds requiring registration to the district collector for determining the market value of the property mentioned therein. ..... state of bombay : [1955]1scr799 this court has approved the above principle in the context of two pieces of legislation, namely, the essential supplies (temporary powers) act, 1946 as amended by act lii of 1950 (a central act) and bombay act no. ..... state of bombay : [1955]1scr799 to substantiate his contention that the state legislature is incompetent to repeal the central act. ..... state of bombay : [1955]1scr799 .3. .....

Ramesh Birch and ors. Vs. Union of India and ors.

Court : Punjab and Haryana

Reported in : AIR1988P& H281

..... the indian stamp (punjab amendment act, 1912, which amended the indian stamp act, 1899, the punjab district boards (amendment) act. ..... the amendment made by this punjab act 27 of 1949, in the indian stamp act as applicable to punjab which was extended to delhi, so far as it is relevant to us are these : under the relevant entry in the original act, an acknowledgment shall be stamped with one anna stamp. ..... the legislature of the state of punjab enacted the indian stamp (punjab amendment) act, 1981(act 27 of 1981) amending schedule 1-a in is application to the state of punjab in so far as it related to stamp duty payable on deeds of conveyance, increasing the duty substantially. ..... in fact the indian stamp(punjab amendment) act, 1922(act 8 of 1922) amended the indian stamp act. ..... there can be no doubt that the schedule to the indian stamp act could be amended by the state legislature and in fact almost each of the states have omitted schedule 1 and introduced schedule 1a in their application to those states in exercise of the legislative power in entry 63 of list ii. ..... 189/38 dated may 30, 1939, and in suppression of previous notifications under that section, the central government extend to the province of delhi, the indian stamp (punjab amendment) act, 1922(punjab act 8 of 1922). ..... both the east punjab urban rent restriction act (punjab act 2 of 1985) and the indian stamp (punjab amendment) act, 1981, were enacted much after november 1, 1966. .....

Present:mr.Karan Nehra Advocate Vs. State of Punjab and Others

Court : Punjab and Haryana

..... petitioner has challenged the amendment carried out by the state of punjab in the indian stamp act, 1899 in the indian stamp (punjab amendment) act, 2005 (hereinafter referred to as 'amendment act, 2005') notified on 16.05.2005 by which section 3-c was inserted after section 3-b in the principal act imposing and charging additional stamp duty as specified in schedule 1-b known as the social security fund on the instruments mentioned in entry 23 of schedule 1-a on the conveyance deeds, which are executed within the area of 5 kms.outside the municipal corporation or class- 1 municipalities in the state of punjab. ..... it is not in dispute that vide the indian stamp (punjab amendment) act, 2005, section 3-c has been inserted after section 3-b of the principal act i.e.the indian stamp act, 1899, the same prerna datta 2014.02.19 11:22 i attest to the accuracy and integrity of this document high court, chandigarh cwp no.25108 of 2012 (o&m) 8 reads as follows:- 3-c. ..... the facts are not in dispute that the sale deed is dated 02.06.2008 and the notice (annexure p-7) was issued on the basis of the objections raised by the audit general vide letter dated 23.02.2010 by the district collector, sangrur to the petitioner- company to appear before him on 15.04.2010 at 10 a.m.this notice was issued under section 47-a of the indian stamp (punjab amendment) act, 1982. ..... state of assam, 1962 supp (2) scr589 gopal narain v. .....

Smt. Shanti Devi Prasad and anr. Vs. the State of Bihar and ors.

Court : Patna

..... section 47a of the stamp act was inserted by bihar act, 15 of 1988 of the indian stamp (amendment) act, 1988. ..... the difference, if any, in the amount of duty, shall be payable by the person liable to pay the duty: provided that nothing in this sub-section shall apply to any instrument registered before the date of commencement of the indian stamp (bihar amendment) ordinance, 1986. ..... similarly, the state of madhya pradesh also inserted section 47a in the stamp act by indian stamp (madhya pradesh 2nd amendment) act, 1975. ..... again some minor amendments were made under section 47a of the act by indian stamp (bihar amendment) act 1991. ..... chandrasekharan' air 1974 madras-117 while dealing with similar provision observed as under (para 5) : 'we are inclined to think that the object of the amending act being to avoid large scale evasion of stamp duty, it is not meant to be applied in a matter of fact fashion and in a haphazard way. ..... the question falls for consideration is 'whether authorities exercising power u section 47a of the stamp act (as amended by bihar amendment act. ..... section 47a has been inserted in the stamp act by tamil nadu amendment act 24 of 1967. ..... form reading of the amended provisions of the act and the rules made thereunder, it is clear that the object of the provision is only to neutralise the effect of undervaluation of property with a view to evading payment of stamp duty. .....

S. Manjunathan, Vs. the Joint Registrar,

Court : Chennai

Reported in : 2007(1)CTC552; (2006)4MLJ1538

..... viewed from another angle, if the document in question had been presented for registration, after the coming into force of the amendment of the year 1998, the respondents would have charged the same to duty under article 55-c of schedule-i to the indian stamp act, which deals with releases between co-owners. ..... in its application to the state of tamilnadu, the indian stamp act, 1899 was amended periodically by the state and rates of duty charged on instruments of conveyance and instruments of release, kept changing from time to time. ..... by a subsequent amendment, namely the indian stamp (tamilnadu amendment) act, 1998 (tamilnadu act no. ..... in 1981, the state legislature passed the indian stamp (tamilnadu amendment) act, 1981 (tamilnadu act no. ..... the respondents are directed to charge stamp duty on the document in question, treating it only as a deed of release chargeable to duty under article 55 of the schedule i of the indian stamp act, as it stood as on the date of the document. ..... under such circumstances, we are of the considered view that the document in question should be treated only as a deed of release chargeable to duty under article 55 of the schedule i of the indian stamp act, as it stood as on date of the document, namely 24.4.1987.28. ..... in other words, though the aforesaid full bench decisions relied on by the appellant were rendered in the years 1955, 1967 and 1970, the amendment of the year 1981 did not seek to cover the lost ground. .....

Lakkoji Mohana Rao, So. Late Annayya, a Vs. 1. Lakkoji Viswanadham, So ...

Court : Andhra Pradesh

..... amendment act 17 of 1986 came into force with effect from 16-08-1986 and definition of 'instrument of partition' under section 2 (15) of the indian stamp act has been amended. ..... this court taking into consideration the definition of 'instrument of partition' under section 2 (15) of the indian stamp act and section 35 of the stamp act held that the document cannot be received in evidence since the main purpose was to prove the alleged title to the suit property.20. ..... the lower court dismissed the said petition holding that the said document cannot be marked since it is neither stamped nor registered and the same is inadmissible in evidence for any purpose under section 35 of the indian stamp act, 1899 and also under section 49 of the registration act, 1908.7 ..... the bar engrafted under section 35 of the indian stamp act is an absolute bar and therefore the document cannot be used for any purpose unlike the bar contained in section 49 of the registration act.26 ..... srinivasa rao and another9 wherein it is held that when the purpose of filing of the document is not for any collateral purpose, the same cannot be received and when it is unstamped, the same cannot be received for main purpose under section 35 of the indian stamp act, 1899.10. ..... thus, the argument that a document is merely a record of family arrangement, settlement or acknowledgment of prior partition and admissible for collateral purpose is no more available after the above amended provisions of indian stamp act came into force .....

Brij Nandan Singh Vs. the State of Bihar and ors.

Court : Patna

..... the indian stamp (bihar amendment) act 1988 (bihar act 15 of 1988) had brought about substantial amendments in the act. ..... the matter remained pending for one year with the registering authorities and then the petitioner was given the impugned notice dated 14.5.2005 (annexure 1) stating that the matter shall be examined in terms of section 47a(iii) of the indian stamp act 1899 (act 2 of 1899) (hereinafter referred to as 'the act'), as to why ad valorem stamp duty calculated on the basis of the current market price of the property be not realised from him, fixing 24.5.2005 as the date for hearing. ..... who, by his order dated 3.4.2006, referred it to a division bench expressing certain reservations with regard to two earlier judgments of this court, both by learned single judges, wherein it was held that the amended section 47a of the act is not retrospective in its operation, and the stamp duty on the document of transfer shall be assessed and payable according to the valuation given in the agreement for sale, unless the authorities come to the conclusion that the valuation given therein has not been rightly set forth .....

Akkireddi Nagayamma W/O Appalanaidu and One Another. Vs. Adhikari Appa ...

Court : Andhra Pradesh

..... in the present case, there is no dispute that the document is marked in the presence of the counsel and at his request the cross-examination was deferred and he has not raised any objection and at a later stage he raised objection, therefore, section 36 of the indian stamp act, 1899 comes into ..... "he also drawn the attention of the court to section 36 of the indian stamp act, which reads as under:" ..... instrument relating to shares in a joint stock company, notwithstanding that the assets of such company consist in whole or in part of immovable property ..... contracts to transfer for consideration, any immovable property for the purpose of section 53a of the transfer of property act, 1882 (4 of 1882) shall be registered if they have been executed on or after the commencement of the registration and other related laws (amendment) act, 2001 and if such documents are not registered on or after such commencement , then, they shall have no effect for the purposes of the said section 53a) (2) nothing in clauses (b) and (c) of sub-section (1) applies to ,--- (i) any composition deed ; or(ii) any .....