amount of proper duty or the deficit
portion thereof.
(4A) The Collector shall also require along
with the deficit stamp duty or penalty
required ... that the stamp duty
was chargeable as conveyance under Article 23 and
the Collector (Stamps) was not entitled to charge
stamp duty on a document
The U.P. Stamp Act, 2008
UTTAR PRADESH
India
The U.P. Stamp Act, 2008
required Stamp Duty is Rs.2,48,000/-; the petitioner paid the Stamp Duty of Rs.32,000/-; the deficit Stamp Duty ... paid a sum of Rs.32,000/- towards stamp duty, the deficit stamp duty is Rs.2,14,000/-. The Special Deputy Collector (Stamps), Cuddalore
deficit stamp duty together with penalty of four times the deficit stamp duty amounting to Rs.35,56,000/-. Thus a total amount ... require the person liable to pay stamp duty under Section 29 , to pay the deficit stamp duty as computed on the basis of the minimum
impugned in
their respective writ petitions requiring them to pay deficit stamp
duty together with penalty at the rate of 10 per cent.
The individual ... writ petition
requiring the petitioners to make payment of deficit stamp duty
of Rs.1,68,680/- together with 10% penalty, the total amounting
impugned in
their respective writ petitions requiring them to pay deficit stamp
duty together with penalty at the rate of 10 per cent.
The individual ... writ petition
requiring the petitioners to make payment of deficit stamp duty
of Rs.1,68,680/- together with 10% penalty, the total amounting
same Gata whereof the stamp duty has been paid at residential/commercial land while at the same time the stamp duty paid by the petitioner ... require the person liable to pay stamp duty under Section 29 , to pay the deficit stamp duty as computed on the basis of the minimum
require the person liable to pay stamp duty under Section 29 , to pay the deficit stamp duty as computed on the basis of the minimum ... instrument on which duty is chargeable on the market value of the property.
Explanation.--The payment of deficit stamp duty by any person under
under Section 40(1)(b) of the Stamp Act calling upon him to pay the deficit stamp duty. Hence, the petitioner has withdrawn the writ ... Section 40(1)(b) of the Stamp Act calling upon the petitioner to pay the deficit stamp duty together with deficit registration fees
such, the stamp duty paid was sufficient and there is no deficit stamp duty at all. But however, the primary authority, by recording a finding ... stamp duty under Schedule I-A of the Act , the stamp duty was only Rs. 100/-. It is submitted that there was no deficit stamp