Court : Supreme Court of India
Reported in : AIR1991SC1557; JT1991(2)SC503; 1991(1)SCALE939; (1991)3SCC375; [1991]2SCR752a; 1991(2)LC692(SC)
..... even though by the said amendment act jurisdiction was conferred on the high court in place of the election commission, surprisingly the title of chapter ii continues to read 'presentation of election petitions to election commission'. ..... the learned judge in the high court overruled both the preliminary objections holding, in the case of the first, that there was substantial compliance with the requirements of the relevant provisions and on the second point he ruled that the presentation of the election petition to the stamp reporter appointed or authorised under the rules was presentation in accordance with the rules and the same did not conflict with article 329(b) of the constitution. ..... singhvi, if the code did not apply to mizoram in view of the above, it applied to an election petition because section 83(1)(c) obligates that an election petition 'shall be signed by the petitioner and verified in the manner laid down in the code for the verification of pleadings'. ..... they lost to candidates fielded by the indian national congress (i). .....
Tag this Judgment!Court : Delhi
Reported in : 2007(99)DRJ494
..... by virtue of the indian stamp (delhi amendment) act, 2001 new schedule 1-a has been substituted in the indian stamp act, 1899 as in force in the national capital territory of delhi. ..... 46 lacs from the defendants and, thereforee, the decree is liable to be stamped in accordance with article 45 of the indian stamp act, 1899 read with article 15 thereof. ..... accordingly, the stamp duty would be payable under article 45 read with section 2(15) as well as article 15 of the indian stamp act, 1899 as applicable to delhi.7. ..... on 18.01.2005 wherein it was specifically stated that as per the desire of mr vijai kumar sawhney and his son to sever their rights and ties with the huf and with a view to settle all the disputes raised in the suit, the parties had arrived at an amicable settlement and that they were signing and executing the said memorandum of understanding individually, collectively as well as in their capacity as coparceners of the huf to record the terms of settlement already agreed upon, in writing to avoid any ..... clause 5 of the memorandum of understanding also indicated that the second party (vijai kumar sawhney) agrees and undertakes to execute all the requisite documents in respect of the immovable properties, particularly, with regard to the relinquishment deeds in respect of the said property and to get the documents registered before the appropriate authorities to effectuate the settlement agreed upon between the parties.2. ..... fao (os) 37/2007 decided on 19.04.2007. .....
Tag this Judgment!Court : Orissa
..... the short question that arises for consideration in this writ application is whether the registering officer under the indian registration act can retain possession of the original registered instrument (sale deed) where it raises a dispute in terms of section 47-a of the indian stamp (orissa amendment) act with regard to the stamp duty payable on such instrument.2. ..... tahasil of khurda district corresponding to mutation plot no.3803 and mutation khata no.1053/29, which further corresponds to not final settlement drat khatiyan plot no.1558 under not final settlement draft khatiyan khata no.3077, from the recorded owner by virtue of sale deed no.8927 which was registered before the district sub-registrar, khurda(opposite party no.2) on 06.08.2007. ..... section 61(2) of the registration act, 1908 casts obligation on the registering officer to return the registered instrument to the person concerned on completion of registration whereas section 47-a of the stamp (orissa amendment) act speaks about reference of a dispute by the registering officer to the stamp collector when he has reason to believe that the market value of the property which is the subject matter of such instrument has not been truly set forth in the instrument. ..... sub section (1) of section 47-a of the stamp (orissa amendment) act specifically uses the expression "refer the matter" and does not speak of referring or sending the instrument itself to the collector. .....
Tag this Judgment!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. .....
Tag this Judgment!Court : Chennai
Reported in : AIR2009Mad34
..... 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 (madras amendment) act, 1967. ..... in the sale deed;(ii) the petitioner shall furnish a bank guarantee for the deficit stamp duty, which shall be subject to the proceedings under section 47a of the indian stamp act;(iii) the petitioners shall give an undertaking that they would not alienate or encumber the property in question till the payment of additional stamp duty, if any, and(iv) on compliance of the conditions (i) to (iii), referred to above, the respondents are directed to return the original document with an endorsement that the matter in issue is pending before the third respondent herein under section 47a of the indian stamp act.6. ..... in the fourth judgment cited above reported in : (2007)5mlj1337 , a learned single judge of this court has held:when a property is purchased in a court auction, the value fixed thereon should be the value truly fixed based on material consideration. ..... inspector general of registration : (2007)5mlj1337 .14. .....
Tag this Judgment!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. ..... there is no scope for the inclusion of the copy of the document for the purposes of the indian stamp act. ..... 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. ..... 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. ..... 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. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2007SC2854; 2007(3)AWC2181(SC); 2007(2)CTC456; JT2007(3)SC582; (2007)4MLJ198(SC); 2007(3)SCALE341; (2007)3SCC79; 2007AIRSCW5177; 2007LawHerald(SC)1797.
..... (4) the chief controlling revenue authority may, on its own motion or on the application by any party, at any time for the purpose of satisfying itself as to the amount with which the instrument is chargeable with duty, call for and examine the record of any case disposed of by the collector and may pass such order in reference thereto as it thinks fit.it is not in dispute that sub-section (4) of section 56 was inserted by the indian stamp (madhya pradesh amendment) act, 1990 in the year 1990.8. ..... (3) any instrument upon which an endorsement has been made under this section, shall be deemed to be duly stamped or not chargeable with duty as the case may be; and, if chargeable with duty, shall be receivable in evidence or otherwise, and may be acted upon and registered as if it had been originally duly stampedsection 56 of the act, as amended by the indian stamp (madhya pradesh amendment) act, 1990, reads as under:56. ..... interpretation and application of sections 31, 32 and 56 of the indian stamp act, 1899 (for short 'the act'), as amended by the state of madhya pradesh, and are applicable in the state of chhattsigarh is in question in this appeal which arises out of a judgment and order dated 10.09.2003 passed by a learned single judge of the chhatisgarh high court in writ petition no. ..... director of income tax, mumbai : [2007]288itr408(sc) ]19. .....
Tag this Judgment!Court : Chennai
Reported in : (2009)226CTR(Mad)625
..... a combined reading of the entire provisions show that in respect of the valuation of the registered property, the assessee can either use the valuation which has been finally decided, including the appeal under section 47a of the indian stamp act or the valuation which has been ascertained by the departmental valuer as per section 50c of the act. ..... jaganathan, learned counsel appearing for the respondent that when the assessment was made as per the value determined under section 47a of the indian stamp act, the petitioner has not raised any objection and therefore, there is no bar on the part of the department from passing the impugned assessment order. 4.2. ..... except for a period when article 226 was amended by the constitution (42nd amendment) act, 1976, the power relating to alternative remedy has been considered to be a rule of self imposed limitation. ..... years from the end of the assessment year in which the income was first assessable; or one year from the end of the financial year in which a return or a revised return relating to the assessment year commencing on the 1st day of april, 1988, or any earlier assessment year, is filed under sub-section (4) or sub-section (5) of section 139, whichever is later and the periods of limitation are varied by insertion through finance act, 2006 with effect from 1.6.2006 and finance act, 2007 with effect from .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR2007AP196; 2007(3)ALD225; 2007(4)ALT130
..... consequently, the 3rd respondent is directed to process the document presented by the petitioners, as the one covered by article 7(a) and (b) of schedule 1a to the indian stamp act, as amended by the state of andhra pradesh, read with g.o. ms. ..... with a view to overcome this development, and curb the practice, the state of andhra pradesh amended schedule 1a to the indian stamp act, providing for registration of memorandum, evidencing deposit of title ..... /- is to be paid under article 35(b) of the schedule to indian stamp act, and accordingly, required the petitioners to pay the balance. ..... according to them, stamp duty payable on such document, under article 7(a) and (b) of schedule 1a to indian stamp act, is 0.5% of the total transaction, subject to a maximum of ..... the 2nd respondent filed a counter-affidavit, stating that the document in question answers the description of mortgage deed, and accordingly, the petitioners were required to pay the balance of the stamp ..... 316, revenue (registration.i) department, dated 14.3.2006, reducing the stamp duty chargeable under article 7(a) and (b) of schedule 1a, to ..... the respondents 2 and 3 treated the document as mortgage deed, and demanded the difference of stamp duty of ..... stamp duty to be paid thereon is prescribed as 0.5% of the value of the transaction, subject to a maximum of ..... and in case of small scale industries, the maximum stamp duty is restricted to rs. ..... the transfer of property act provides for mortgages of deferent categories, mentioned in .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2007(5)ALD298
..... 1973 ap page 342 the suit may be numbered.the matter was directed to be called on bench and the matter was heard at length and reasons in detail had been recorded and ultimately the learned judge came to the conclusion that the plea of original cause of action had been introduced only to meet the objection taken by the office and to overcome the inadmissibility of the suit promissory note and hence the plaint cannot be registered and accordingly the plaint is to be rejected in view of the bar under section 35 of the indian stamp act.8. ..... venkata ramana reddy, learned counsel representing the appellant had taken this court through the order made by the court of first instance and also the appellate court and would maintain that the reasons recorded are unsustainable since the plaint is returned for compliance of certain objections, the appellant-plaintiff is entitled to carry out such corrections or such suitable amendments and that cannot be a ground to negative the relief. ..... : [1997]1scr846 , wherein the apex court while dealing with order 6 rule 17 and order 7 rule 10-a of the code held that the respondents making alterations in plaint which was returned for presentation to proper court and the said plaint can be treated as fresh plaint and it cannot be dismissed on ground that it contained averments not made in original plaint and it is not always necessary to seek amendment of plaint. ..... as amended in its application to state of u.p.). .....
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