description of stamps which may be used; (b) in the case of instruments stamped with impressed stamps, the number of stamps which may be used ... case of instruments, stamped with impressed stamps, such stamps shall bear the stamp and signature with date, of the authorised officer of the Treasury
properly stamped under the Bombay Court-fees Act, 1959. It was submitted that the question whether the applications were properly stamped with court-fee stamp ... applications made by the Appellants to the Special Land Acquisition Officer were properly stamped with court-fees stamp.
(5) Turning now to the first contention
officer
used to stamp the instrument with
requisite Special Adhesive Stamps and efface
stamps with stamping machine and put his dated
signature on the stamps ... Adhesive Stamp becomes a genuine stamp only upon
rubber stamping it with the seal of office
issuing it and upon signature by proper officer
Stamp duties other than duties or fees
collected by means of judicial stamps, but not
including rates of stamp duty."
PROVISIONS OF INDIAN STAMP ... duly stamped"
means that the instrument bears an adhesive or impressed
stamp of not less than the proper amount and that such
stamp
Sahayog Commodities, Jalgaon vs Assessee on 28 November, 2014
IN THE INCOME TAX APPELLATE TRIBUNAL
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 ... impressed stamp" includes,- (i) labels affixed and impressed by the proper officer; (ii) stamps embossed or engraved on stamped paper; (iii) [ impression by franking machine
impressed stamp" includes- (i) labels affixed and impressed by the proper officer; and (ii) stamps embossed or engraved on stamped paper; (i) "India" means ... amount on which stamp duty is payable.] Chapter III Adjudication as to stamps
31. Adjudication as to proper stamps.
(1) When any instrument, whether executed
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 ... impressed stamp" includes,- (a) labels affixed and impressed by the proper officer, and (b) stamps embossed or engraved on stamped paper; Analogous Law. - Section
stamped". - "duly stamped", as applied to an instrument means that the instrument bears an adhesive or impressed stamp of not less than the proper amount ... signature". (12-A) [-] (13) "Impressed Stamps". - "impressed stamp" includes - (a) labels affixed and impressed by the proper officer; and (b) stamps embossed or engraved
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 ... impressed stamp" includes,- (i) labels affixed and impressed by the proper officer; (ii) stamps embossed or engraved on stamped paper; (iii) [ impression by franking machine
