Defendant are registered
documents. Prior to the amendment to the Delhi Stamp Act, 2008, the
CS(OS) No.84/2009 Page 13 of 32
agreement ... were not being compulsorily
registered. An amendment brought about to the Delhi Stamp Act now
envisages that stamp duty on 90 per cent
Indian Stamp Act, 1899 (hereinafter called the Act) and being deficiently stamped impounded it under section 33 of the Act and sent it in original ... Delhi for necessary action under section 40 of the Act. The Collector of Stamps, Delhi heard the parties, on the dispute whether any duty
Corporation Act while the stamp duty is levied under the Stamp Act . Secondly, the transfer duty is payable to the Delhi Municipal Corporation and goes ... Stamp Act of 1899 were to be repealed, the provisions of the Stamp Act which have been so incorporated in the Corporation Act would continue
purpose of evaluating the applicable stamp duty,
under the (a) Indian Stamp Act, 1899 ; (b) Delhi Stamp (Prevention of Under
Valuation of Instruments) Rules ... December,
2012 are beyond the scope of the Stamp Act as applicable to Delhi; (ii) for
declaration of the three Circle Rate Notifications aforesaid
bear
the requisite stamp duty under Article 23 A of the Indian Stamp Act, 1899 as
applicable to Delhi.
4. By virtue of the amendment ... Transfer of Property Act read
with the amended Article 23 A of the Indian Stamp Act as applicable to
Delhi as the Agreement to Sell
sell was required
to be stamped as per Article 23A of Schedule 1 A of Indian Stamp
(Delhi Amendment) Act, 2001 and as per this ... ISTA, which
is extended to union territory of Delhi by Delhi Amendment Act of
2001. The stamp duty as per residuary clause (c) of Article
conveyance under the Indian Stamp Act and chargeable
to stamp duty.
7
4.2 The Government of NCT of Delhi has filed a reply on
record ... legislation in Delhi is concerned, there is no
8
special enactment relating to stamp duty. The Indian Stamp Act,
1899 continues to hold the field
required under Article 12 of Schedule 1A of the Stamp
(Delhi Amendments) Act, 2001. The reply was accompanied by a copy of
the stamp paper ... already duly stamped as per Article
12 of Schedule 1A of the Stamp (Delhi Amendments) Act, 2001. She further
submitted that
Indian Stamp (Punjab Amendment) Act, 1922(Punjab Act 8 of 1922). In the year 1949, the Indian Stamp (East Punjab Amendment) Act, 1949(Act ... Stamp(Punjab Amendment) Act, 1922(Act 8 of 1922) amended the Indian Stamp Act . By that amendment, new Schedule 1A was introduced and the stamp
Schedule-1A
as applicable to Delhi and as amended by the Indian Stamp (Delhi
Amendment) Act, 2001 .
3. Insofar as the plea regarding the provisions ... ISTA, which is extended to union territory of Delhi
by Delhi Amendment Act of 2001. The stamp duty as
per residuary clause (c) of Article
