Fictitious Stamp - Law Dictionary Search Results
Home Dictionary Name: fictitious stampFictitious stamp
Fictitious stamp, means any stamp falsely purporting to be issued by the government for the purposes of denoting a rate of postage, or any facsimile or imitation or representation, whether or paper or otherwise of any stamp issued by government for that purpose [Act (45 of 1860), s. 263A(3)]...
Stamp duties
Stamp duties, a branch of the revenue. They are a tax imposed on all parchment and paper whereon certain legal proceedings and certain private ins-truments re written; and on licences for various purposes.The consolidating Stamp Act, 1870, superseded the very numerous older enactments [in great part repealed by the (English) Inland Revenue Repeal Act, 1870 (33 & 34 Vict. c. 90)] in regard to the duty on the various classes of instruments, but by s. 17 of the Stamp Act, 1870 (re-enacted by s. 14 of the Stamp Act, 1891), reversing the former law, see Buckworth v. Simpson, (1835) 1 CM&R 384, the stamp to be affixed to an unstamped document to render it admissible in evidence was not the stamp in accordance with the law at the time of affixing it, but the stamp in accordance with the law in force at the time when the document was first executed.Very important alterations in the law of stamps were effected by the Customs and Inland Revenue Act, 1888. Prior to that Act it was no offence not ...
Duly stamped
Duly stamped, an instrument can be said to be duly stamped only if it bears stamps of the amount and description in accordance with the law of the State concerned, the law including not only the Act, but also the rules framed under the Act, New Control Jute Mills Co. v. State of West Bengal, AIR 1963 SC 1307 (1311): (1964) 1 SCR 535. [Uttar Pradesh Stamp Rules, 1942, R.3]As applied to an instrument, means that the instrument bears an adhesive or impressed stamp of not less than the proper amount and that such stamp has been affixed or used in accordance with law for time being in force in India. [Indian Stamp Act, 1899, s. 2 (11)]Levy of duty, the duty is levied under the statutory provision and not under the discretion of the authorities under the provision, Khoday India Ltd. Anekal v. State of Karnataka, 2007 (3) Kar LJ 162...
fictitious person
fictitious person : a supposed but in fact nonexistent person referred to in some legal documents or proceedings ;also : fictitious payee ...
Fictitious entry
Fictitious entry, A fictitious entry is one which is not genuine. It is an unreal entry. Entries which are not genuine cannot confirm anybody's rights. It is too obvious to be stressed that an entry which is incorrectly introduced into the records by reason of ill-will or hostility is not only shorn of authenticity but also becomes utterly useless without any lawful basis, Bachan v. Kankar, AIR 1972 SC 2157 (2160): (1972) 2 SCC 555: (1973) 1 SCR 727....
Impressed stamp
Impressed stamp, includes--(a) labels affixed and impressed by the proper officer, and(b) stamps embossed or engraved on stamped paper. [Indian Stamp Act, 1899 (2 od 1899), s. 2 (13)]...
Postage stamp
Postage stamp, the expression means any stamp provided by the Central Government for denoting postage or other fees or sums payable in respect of postal articles under this Act, and includes adhesive postage stamps and stamps printed, embossed, impressed or otherwise indicated on any envelope, wrapper, postcard or other article. [Indian Post Office Act, 1898 (6 of 1898), s. 2 (g)]...
revenue stamp
revenue stamp : a stamp for use as evidence of a tax (as on a package of cigarettes, a proprietary article, or a mortgage or deed) : tax stamp ...
tax stamp
tax stamp : a stamp affixed to an item as evidence that a tax on it has been paid ;esp : one that the dealer of a controlled substance is required to purchase by payment of a tax according to a state law [an additional count of failure to purchase a tax stamp] ...
Adjudication stamp
Adjudication stamp, the stamp impressed on or affixed to an instrument after the Commissioners of Inland Revenues have been requested by any person under s. 12 of the Stamp Act, 1891, in a case of doubt, to assess the duty chargeable on any instrument. These is an appeal from this assessment to the High Court....
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