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1 - 10 of 11 (0.34 seconds)Dr. Chiranji Lal (D) By Lrs vs Hari Das (D) By Lrs on 13 May, 2005
It is a matter of common knowledge that in order to escape such duty by unfair practice, many a time under valuation of a property or lower consideration is mentioned in a sale deed.(Chiranji Lal (Dr. ) v. Hari Das 3; Ramesh Chand Bansal versus District Magistrate/Collector4) A Stamp Act is a taxing statute and as regards a taxing statute , it is well settled that equity has no place in it. There is no presumption as to a tax, nothing is to be read in, nothing is to be implied, (Agra City Real State Development Organisation,Agra versus State of U.P & others)5.
Ramesh Chand Bansal & Ors vs District Magistrate/Collector ... on 11 May, 1999
It is a matter of common knowledge that in order to escape such duty by unfair practice, many a time under valuation of a property or lower consideration is mentioned in a sale deed.(Chiranji Lal (Dr. ) v. Hari Das 3; Ramesh Chand Bansal versus District Magistrate/Collector4) A Stamp Act is a taxing statute and as regards a taxing statute , it is well settled that equity has no place in it. There is no presumption as to a tax, nothing is to be read in, nothing is to be implied, (Agra City Real State Development Organisation,Agra versus State of U.P & others)5.
Agra City Real Estate Development ... vs State Of U.P. And Ors. on 13 August, 2003
It is a matter of common knowledge that in order to escape such duty by unfair practice, many a time under valuation of a property or lower consideration is mentioned in a sale deed.(Chiranji Lal (Dr. ) v. Hari Das 3; Ramesh Chand Bansal versus District Magistrate/Collector4) A Stamp Act is a taxing statute and as regards a taxing statute , it is well settled that equity has no place in it. There is no presumption as to a tax, nothing is to be read in, nothing is to be implied, (Agra City Real State Development Organisation,Agra versus State of U.P & others)5.
Ratna Shanker Dwivedi vs State Of U.P. Thru' Secy. Finance & Rev. & ... on 2 March, 2012
Again in Ratna Shankar Dwivedi versus State of U.P 7the Court held that:
Wasi Ur Rehman And Another vs Commissioner Moradabad Division And ... on 26 February, 2015
11. This Court in WRIT - C No. - 47533 of 2010 (Wasi Ur Rehman And Another Vs. Commissioner Moradabad Division And Others) decided on 26.2.2015 has held as under:-