that they were based on the
Bombay Stamp Act . This Stamp Act had been amended vide
Maharashtra Act No. 27/1985 to include a scheme ... Indian Stamp Act, the
unamended provisions of the Indian Stamp Act
in relation to such definition and the definition
17
of 'conveyance
WPST-93915-2020.DOC
Instrument Stamp duty + Surcharge Total stamp
payable as per (if applicable) Duty Payable
stamp Act
Conveyance / 5% 1% 6%
Agreement ... 31st December, 2020.
Instrument Stamp duty + Surcharge Total stamp
payable as per (if applicable) Duty Payable
stamp Act
Conveyance / 3% 0% 3%
Agreement to
Sell
also conveyed with the lease as per the definition of conveyance and the stamp duty should be payable as a conveyance under Article ... Indian Stamps Act . On this reference being made on 22nd April, 1988 to the Collector (Stamps), the Collector (Stamps) (who also happened
provisions of the Bombay Stamp Act, 1958 , which were different from the provisions of the Indian Stamp Act , in their application to West Bengal ... Indian Stamp Act, the unamended provisions of the Indian Stamp Act in relation to such definition and the definition of 'conveyance
Stamp Act, 1958 . —
(a) Section 3 of the Maharashtra Stamp Act, 1958 is the charging section, which
specifies the instruments which are chargeable to stamp ... provides :
“32A. Instrument of conveyance, etc. under valued how to be dealt with.–
(1) Every instrument of conveyance, exchange, gift, certificate of sale, deed
Stamp Act has been upheld. Section 2(g) of the Stamp Act which defines
"Conveyance" reads:
"2. In this Act, unless there ... Stamp
Act, 1891 is similar to Section 2 (g) of the Bombay Stamp Act. The
expression "conveyance on sale" as defined
Acts, namely, the
Registration Act and the Stamp Act.
Registration of documents is regulated by the
provisions of Registration Act, 1908 whereas payment of
Stamp ... Stamp Act .
What is the stamp duty which is to be paid on a
document depends upon the nature of the document. The Stamp
Act
defined under the Stamp Act and as such
attracts the stamp duty as provided under Section 20(2) of
the Stamp Act. However ... Karnataka Stamp Act, 1957 (for short
hereinafter referred to as `the Act') is a consolidating Act. It
defines 'conveyance' at Section
held that the stamp duty
was chargeable as conveyance under Article 23 and
the Collector (Stamps) was not entitled to charge
stamp duty ... Indian
Stamp Act 1899 has not included the definition of
"sale", Section 2, sub-section (10) of the Act defines
"conveyance
with Act. The Stamp Act thus operates in exclusion of the area, not occupied by the Court-fees Act or Suits Valuation Act ... that U. P. Stamp Rules in view of Section 76 of the Act "operates as part of the Stamp Act ". If that
