petitioner with
appropriate interest holding that the said recovery of double
stamp duty was illegal in the eyes of law.
2. Heard ... rate of 4.9%
interest. That, the petitioner herein has paid the double
stamp duty i.e. Rs.39,11,000/- as the sale was under
Though stamp as per
prevailing norms was Rs.17,150/-, petitioner has paid stamp duty
of Rs.20,000/- of non-judicial stamp. Document ... Bombay Stamp
Act, 1958 .
8.Even
the contention of the petitioner that the petitioner has been asked
to pay double the stamp duty
deed reads as under:
"7. Any taxes, local bodies charges,
Stamp Duty, double Stamp Duty,
Registration Charges, Transfer Fee,
Pending Stamp Duty under
Though stamp as per
prevailing norms was Rs.17,150/-, petitioner has paid stamp duty
of Rs.20,000/- of non-judicial stamp. Document ... Bombay Stamp
Act, 1958 .
8.Even
the contention of the petitioner that the petitioner has been asked
to pay double the stamp duty
necessary stamp duty on the sale of units will be paid on the
document of unit sale and therefore, if the stamp duty is charged ... stamped and therefore the stamping of the Development
Agreement on basis of the gross sale proceeds would amount to
payment of double stamp duty
remit the deficit stamp duty and fees. The deficit stamp duty has been remitted under Section 41 of The Stamp Act and a certificate ... Market Value
Rs.
Stamp Duty
Rs.
Deficit Stamp duty paid in I Page (ie reverse side)
Rs.
Further Deficit Stamp Duty Paid
attorney are allowed to stand, there will be impost of double stamp duty which is not permissible. It is also urged that Schedule
view of the purchaser is that the double conveyance subjects him to double stamp duty, and prevents him taking advantage of the provisions of Section ... purpose of saving the expense of a second conveyance and double stamp duty, to take the assurance direct to the second purchaser.
This, of course
Piushkumar Jayantilal Gandhi Trustee vs Rameshchandra Gordhanbhai Patel on 12 May, 2005
JUDGMENT
K.M
true that the stamp duty is not chargeable on the value of movable goods. Therefore, no stamp duty can be charged on the value ... crores minus 160.07 crores.
So far the question of double stamp duty on lease land, as raised by the petitioner, is concerned, it is submitted