Impressed Stamp - Law Dictionary Search Results

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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)]...

Receipt

Receipt, an acknowledgment in writing of having received a sum of money, which is prima facie but not conclusive evidence of payment, Skaife v. Jackson, (1824) 3 B&C 421.The act of receiving something; a written acknow-ledgment that something has been received, Black's Law Dictionary, 7th Edn.A stamp duty first imposed in 1783 was progressively ad valorem, until 1853, when the uniform 1d. rate was imposed; this was increased to 2d. by the Finance Act, 1920.For the purposes of the Stamp Act, 1891, the expression 'receipt' is defined (s. 101) as including--(1) Any note, memorandum, or writing whereby any money amounting to two pounds or upwards, or any bill of exchange or promissory note for money amounting to two pounds or upwards, is acknow-ledged or expressed to have been received or deposited or paid, or whereby any debt or demand, or any part of a debt or demand, of the amount of two pounds or upwards, is acknowledged to have been settled, satisfied, or discharged, or which signifie...

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...

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)]...

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....

Impression

The act of impressing or the state of being impressed the communication of a stamp mold style or character by external force or by influence...

Stamp

Stamp, means a mark, which is made on, or in relation to, any weight or measure with a view to, (i) certifying that such weight or measure conforms to the standard specified by or under this Act, or (ii) indicating that any mark which was previously made thereon certifying that such weight or measure conforms to the standards by or under this Act, has been obliterated.Explanation,.--A stamp may be made by impressing, casting, engraving, etching, branding or any other process. [Standards of Weights and Measures Act, 1976 (60 of 1976), s. 2(y)]An official mark or seal placed on a document esp. to indicate that a required tax had been paid, Black's Law Dictionary, 7th Edn., p. 1412....

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