basis of Entry 91 of List I, Entry 63 of List II, and Entry 44
of List III, the state of Rajasthan does not have ... duty. The relevant
entries are Entry 91 of List I, Entry 63 of List II, and Entry 44 of
List III, which have been extracted
India, 1950, Seventh Schedule, List 1,
entries 77, 78, and 96; List 11, entry 63 and List III,
entry 44-U.P. amendment to Indian ... List 11 of the
Constitution. Entry 13 in the Concurrent List in the
Schedule to the 1935 Act corresponded to Entry 44 in List
III
State List."
9. Entry 91 of List I (Union List), Entry 63 of List II (State List), Entry 44
of List III (Concurrent List ... under the Entries in List I. The imposition of such a duty falls in pith and substance under Entry 44 of List III
whereas; Entry 91 List 1 and Entry 63 of List II refer to the rate of Stamp duty. Entry 44 of List III does ... List III, Entry 63 of List II and Entry 91 of List I of the VII Schedule read thus :-
"Entry 44 of List III
under Entry 63 List II. It does not in any
way impinge upon any entry in List I. Entry 44 of List III empowers ... exercise of powers conferred on
it by Entry 63 of List II and Entry 44 of List III, it
was open to the State Legislature
State Legislature under Entry 63 of List II.
Therefore, the meaning of Entry 44 of List III is that excluding the
power to prescribe ... State Legislature under Entry 63 of List II. Therefore,
the meaning of Entry 44 of List III is that excluding the power to
prescribe
relevant three entries, that is, Entry 91 of List I, Entry 63 of List II and Entry 44 of List III in the Seventh Schedule ... Relative scope of Entry 91 of List I, Entry 63 of List II and Entry 44 of List III of Seventh Schedule was considered
Kerala Stamp Act, 1959
KERALA
India
Kerala Stamp Act, 1959
Act 17 of 1959
Published
300A of the Constitution; that it would not come within entry 44 of List III of the 7th Schedule to the Constitution; and that
stamp duty". A contrast between Entry 63 of List-II and
Entry 44 of List-III would suggest that, when it comes ... formulated in Entry 63, which is within the exclusive legislative
power of the State. Entry 44 of List-III (Concurrent List) generally deals with
