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Judgment Search Results Home > Cases Phrase: the indian stamp punjab amendment act 2012 Page 1 of about 10,036 results (0.489 seconds)

Feb 18 2014 (HC)

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

Court : Punjab and Haryana

..... 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. ..... petitioner-company preferred an appeal under section 47-a (2) of the indian stamp act before the commissioner, patiala division, patiala, which was dismissed vide order dated 28.03.2012 (annexure p-12).it is, at this stage, that the petitioner has approached this court challenging these two orders as well as the vires of the indian stamp (punjab amendment) act, 2005. ..... 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. .....

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Sep 16 2013 (HC)

Saini Pushpinder Vs. Bijender Mann Alias Vijender Mann and Others

Court : Punjab and Haryana

..... it is further contended that in view of the amendment in section 17(1a) with effect from 24.9.2001 read with section 49(c) of the registration act, 1908 and section 53a of the transfer of property act, 18882 and article 23a of the schedule i of the indian stamp act, 1899 with effect from 24.9.2001, the agreement wherein possession has been handed over was required to be registered and in the absence of registration, the suit for specific performance could not have been decreed. ..... it is a matter of record that on the basis of the aforesaid reference, a division bench vide its judgment dated 12.10.2012 held as under: (a) a suit for specific performance, based upon an unregistered contract/agreement to sell that contains a clause recording part performance of the contract by delivery of possession or has been executed with a person, who is already in possession shall not be dismissed for want of registration of the contract/agreement; (b) the proviso to section 49 of the registration act, legitimises such a contract to the extent that, even though unregistered, it can ..... however, this court in birham pal and others versus niranjan singh and another, 2011(2) law herald (punjab and haryana) 1136 in rs.no.5064 of 2010 has, held that such an unregistered agreement can be the basis of the suit for specific performance of such agreement. .....

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Nov 21 1995 (SC)

State of Punjab and Others Vs. M/S. Mahajan Sabha, Gurdaspur and Other ...

Court : Supreme Court of India

Reported in : AIR1996SC2153; JT1995(9)SC103; 1995(6)SCALE755; (1996)1SCC538; [1995]Supp5SCR526

..... the only question canvassed in this case is whether limitation of two years prescribed in sub-section (3) of section 47a of the indian stamp (punjab amendment) act, 1982, act 20 of 1982) (for short 'the act') stands attracted. ..... it reads thus :regarding determination/assessment of the deficient amount of duty by collector under sub-section (2) and (3) of section 47-a of the indian stamp act, 1809 in respect of sale deed no. ..... thirty days from the date of that order, prefer an appeal before the district judge and all such appeals shall be heard and disposed of in such manner as may be prescribed by rules made under this act.explanation : for the purpose of this section, value of any property shall be estimated to be the price which in the opinion of the collector or the appellate authority, as the case may be, such property would have fetched, if sold in the open market on the date of execution of the instrument relating to the transfer of such property ..... , sub-registrar, when he has reason to believe that the value of the property or consideration, as the case may be, has not been truly set forth in the instrument, he may, after registering such instrument, refer the case to the collector for determination of the value of the property or the consideration, as the case may be, for proper stamp duty payable thereon. ..... since it is a society registered under the societies registration act, no stamp duty was affixed on the sale deed. .....

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May 04 1964 (HC)

Chander Bhan Vs. Maha Singh and anr.

Court : Punjab and Haryana

Reported in : AIR1965P& H279

..... the trouble has arisen because the indian stamp (east punjab amendment) act amended section 35 of the indian stamp act, section 35 of the indian stamp act as applicable to delhi before its amendment by the indian stamp (east punjab amendment) act, was in these terms:'35. ..... (15) thus it will be apparent from what has been stated above that the general government could not extend the provisions of the indian stamp (east punjab amendment) act to delhi by recourse to section 2 of the part c states (laws) acts because section 35 of the indian stamp act was applicable to delhi and no amendment to modification of this provision could be made by recourse to the powers conferred on the central government by section 2 of the part c states (laws) act. ..... thus on the terms of section 2 this argument must prevail and any modification of the indian stamp act by the indian by indian prevail and any modification of the indian stamp act by the indian stamp (east punjab amendment) act, 1949, would be inoperative. ..... the amendment of section 35 of the indian stamp act by the indian stamp (east punjab amendment) act 1949 has to be ruled out as being beyond the powers conferred on the central government by section 2 of the part c states (laws) act and even if such a power could be spell out of section 2, that power is ultra vires for the reasons given in delhi laws act case, air 1951 sc 332.(16) mr. .....

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May 10 2012 (HC)

Amritpal Singh Vs. Chandigarh Administration and Others

Court : Punjab and Haryana

..... on 15.11.2007, an amendment carried by state of punjab by enacting the indian stamp (punjab amendment) act, 1994 (punjab act no.17 of 1994) was extended to chandigarh. ..... the registration and other related laws (amendment) act, 2001 (parliament act no.48 of 2001) amended the registration act, 1908; the transfer of property act, 1882 and the indian stamp act, 1899. ..... such transfer is governed by the provisions of the indian contract act, 1872 and the transfer of property act, 1882 to be registered under the registration act, 1908 on payment of requisite stamp duty as contemplated under the indian stamp act, 1899. ..... on 18.04.2012, this court framed following three questions: (i) whether the family settlement for the purpose of transfer of ownership without payment of stamp duty is permissible amongst the class-i heirs or amongst the others members of the family? ..... later, when the matter was taken up for final decision, after notice to the solicitor general and to the states of punjab, haryana, delhi, uttar pradesh and maharashtra, the hon'ble supreme court examined the issue of general power of attorney as a mean to transfer the property in a judgement reported 2012(1)scc 656 suraj lamp and industries (p) ltd. vs. ..... on 07.03.2012, when the case was taken up, the learned counsel for the respondents sought time to examine the issue of requirement of issuance of 'no objection certificate' in the light of a judgement of this court in surinder kaur vs. .....

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May 25 1988 (HC)

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 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. ..... 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. ..... 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). ..... gsr (e)-1339, dated december 30, 1986, by which the central government in exercise of the powers conferred by section 87 extended to the union territory of chandigarh the indian stamp (punjab 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. ..... in the year 1949, the indian stamp (east punjab amendment) act, 1949(act 27 of 1949) was passed. .....

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Sep 24 1996 (HC)

Kapur Singh (Deceased by L.Rs) Vs. Dalbara Singh

Court : Punjab and Haryana

Reported in : AIR1997P& H141

..... 3-b has been incorporated in the act by the indian stamp (punjab amendment) act, 1971 and it is applicable within the territory of punjab. ..... in fact is not true and the suit of kapur singh plaintiff-respondent could not be decreed against the defendant-appellant falling back on the original debt, because as already noted the transaction merges into pronote and pro-note becomes basis of transaction and if the pronote is not properly stamped as in this case and is inadmissible in evidence under section 35 of the indian stamp act, 1899 then the suit must fail. ..... therefore, s.3-b enacted by the punjab amendment act, 1971 will have to be read in such a manner that it does not tread in the field occupied by list ..... of the indian stamp act, 1899 (for short 'the act'). ..... added by the punjab amendment does not apply to the promissory note and, therefore, promissory note was required to be stamped with 'refugee relief stamp.5. ..... 90 and 91 of the indian evidence act because all the terms of the loan had been incorporated in the pronote itself, which is inadmissible due to its insufficiently stamped and cannot be taken into consideration under ..... 3-a has been inserted in the act by amending act no. ..... 3a of the stamp act, as amended by the central act no. ..... of the schedule to the act of 1899 and, therefore, the state government cannot be said to have exempted the promissory note from payment of stamp duty. ..... 49 of the schedule attached to the stamp act to be charged with additional duty (refugee relief .....

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Jan 17 2019 (HC)

In Re: Chief Controlling Revenue Authority Vs..

Court : Delhi

..... the chief controlling 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. ..... (g) the notification of 25th december, 1937 is not repugnant to schedule-ia added by the indian stamp (punjab amendment) act, 1958. o. ..... (b) judgment dated 2nd february, 2012 of the high court of calcutta in cp no.627/2011 titled emami biotech limited & anr. vs. .....

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May 06 2003 (HC)

Patton Estates Pvt. Ltd. and 26 ors. Vs. State of West Bengal and ors.

Court : Kolkata

Reported in : (2003)3CALLT434(HC)

..... but the value which has been made by a party in respect of the stamp act may not be the value so far as the state amendment of the indian stamp act is concerned. ..... thus, in totality, modalities are prescribed under the indian stamp act by way of amendment to ascertain the actual market value of the property and impose ad valorem duty thereon not on the consideration set forth therein.4. ..... section 82 of the calcutta improvement act, 1911 says that the duty imposed by the indian stamp act, 1899, on instruments of sale, gift and usufructuary mortgage, respectively, of immovable property shall, in the case of instruments affecting immovable property situated in the calcutta municipality and executed on or after the commencement of this act be increased by 2% on the value of the property so situated, of (in the case of an usufructuary mortgage) on the amount secured by the instrument, as set forth in the instrument. ..... therefore, if the valuation increases proportionately with the valuation of the different areas as per the inspection under state amended indian stamp act then the uniform rate as per the calcutta improvement act within the prescribed area of the city cannot be uniform. ..... the amended indian stamp act clearly speaks about investigation as to the valuation under that act alone but not under the calcutta improvement act, which clearly speaks about the value as set forth in the instrument as yet. ..... ) and : air1998sc537 (the state of punjab and ors. v. .....

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Jul 02 2014 (HC)

Darshan Kumar and Others Vs. the State of Haryana and Others

Court : Punjab and Haryana

..... years of the registration of the aforesaid sale deeds, respondent no.4 made reference under section 47-a clause (i) of the indian stamp act (for short 'the act').as amended by haryana amendment act 3 of 1973 ..... the petitioners are seeking a writ of certiorari for quashing the references (annexures p-1 to p-5) made by the sub registrar, mandi dabwali, under section 47-a of the indian stamp act, 1899, on account of short leavy of stamp duty and registration fees qua the properties purchased by the petitioners.the petitioners have also challenged notices dated 22.05.1993, 07.05.1993, 25.05.1993 and 20.04.1993 (annexures p-7 to p-14) issued ..... reliance has been placed on a division bench judgment of this court in chamkaur singh and others versus the state of punjab and others.1991 plj (p&h) 249 (db).wherein it has been held that the guidelines prescribing the prices of land takes away the jurisdiction of the sub registrar to reach any quasi judicial decision with regard to valuation or consideratio for transfer of a particular property falling within ..... instructions came up for consideration before the hon'ble supreme court in state of punjab versus mahabir singh etc.1996 air ..... no.7276 of 1993 1 in the high court of punjab & haryana at chandigarh civil writ petition no.7276 of 1993 date of decision : 02.07.2014 darshan kumar and others ......petitioners versus the state of haryana and others ........respondents coram: hon'ble ms.justice ritu bahri present: none for the petitioners.dr. .....

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