that regard. The
circumstances, of the time of issue of E-stamps at about 5:27
P.M. or the date of affidavit being ... respondent No. 6
before the Notary it is seen that the e-stamp paper is
purchased at 5.27 PM on 26.04.2016 and after purchase
affidavit
secured
electronic way of stamping documents. The prevailing system
of physical stamp paper/franking is being replaced by E-
stamping system.
SHCIL is the only ... original instrument to the Stamp Office. After payment of stamp duty, a
stamp certificate is issued and the instrument is stamped. It is this
before the NCDRC;
(ii) The appellant had paid the stamp duty and purchased the e-
stamp paper bona fide in order to facilitate the completion ... term „misused stamps‟,
the stamps of greater value than required or stamps of description other than
that prescribed by any rules or stamps that
that
Annexure-B1 produced by the petitioners is a non-
judicial e-stamp paper issued on 18.06.2018 at 3.25 pm
on which the continuation ... stamp paper as per Annexure-B1 is 18.06.2018.
Annexure-R6 produced by the learned Addl.
Government Advocate depicts the date of issue of e-
stamp
rules framed under The Gujarat Stamp Act, 1958 as
The Gujarat Stamp (Payment of duty by means of e-
stamping) Rules, 2014.
40.7 Neither ... means of e-stamping or
any other mode except (i) Physical Stamps, (ii)
Adhesive Stamps or Judicial Stamps, whilst the e-
stamping Rules, 2014 does
stamp that may be purchased.
B. E- STAMPING AND THE 2013 RULES
E stamping was a system that evolved and was created post ... Lordship went on to hold: -
".......Thus, stamp duty being a tax and sale of physical stamp or E-stamp for collection of revenue being
Indian Stamp Act, 1899 (for short ―the Act‖) to allow refund of stamp duty
in cases where e-stamp paper is lost.
3. The impugned ... 2017 Pg.5 of 41
refund stamp duty on account of loss of stamp paper, refund of stamp duty
cannot be directed.
8.1 To demonstrate
refund of Rs.14,52,000/- purchased as a
Non-Judicial E-Stamp for the purpose of filling a suit for specific
performance ... said order reads as under:
"Whereas Sh. Rohit Khurana purchased e-Stamp
(certificate no. IN-DL9310397839207 IP) on
14/06/2017 under article
E-Stamping Machines. [Inserted by Notification No. S.O. 290, dated 30.9.2010 (w.e.f. 11.6.2004).]
(1) The E-Stamping Machines (essentially a computer with ... E-Stamping impression of stamps on all kinds of instruments on which stamp duty is payable under the provisions of the Act. (2) The E
vide judgment and order dated 20.08.2018 whereby the value of the
e-stamp which is at Rs.28,10,000/- was ordered to be refunded ... Judge about
the payment of interest upon the value of the e-stamp. The e-stamp was
obtained by the original petitioner voluntarily
