that obligation on financial institutions
and banks to impound document under amended Section 30A(2)
of the Maharashtra Stamp Act is incidental to levy ... favour the document is executed.
In the matter of deciding whether a particular document is
adequately stamped a bank officer may impound a document
retain the documents till 31.12.2008.
18. Among the documents seized as per Annexure-I
and impounded by the Accused-1, Document ... Accused-3;
6. Conclusion.
1. Key Document
45. 'Key document' of this dispute is the document
shown at Sl.No.13 of Annexure
assessee had acquired land at Nagpur
from the Maskar family. These documents impounded by the Revenue
revealed that the assessee has paid ... There was some discrepancy in the area
measurement as the document impounded refers to the total area of the land
sold at 11.75 Acres
Kollam and Kottarakkara branches of the assessee
obtained through the documents impounded during the
survey and then adopting such figures for the assessment
year ... escaped income based on the
collections that were reflected in the impounded
documents and the differance between the figures
mentioned in those documents
VIDE ANN-A AND DIRECT THE LOWER COURT
TO SEND THE IMPOUNDED DOCUMENT TO THE DEPUTY
COMMISSIONER UNDER SECTION 37[2] FOR FURTHER ACTION ... party
fails to pay the penalty suggested by the court the
document impounded has to be sent to the
Collector for the purpose of taking
document and the penalty
how many times of document value to be levied is as per law as on
date of impounding. In this regard ... Civil Court already impounded, since
impounded he wont interfere. Section-40(1) -says that-when
Collector(Registrar), impounds document u/s.33 or receives
copies of the
agreements and other documents were found and
impounded. The important impounded documents which
were considered for assessment of income are as under ... assessment proceedings the
Assessing Officer examined the documents. One of the
impounded document is 'Agreement to Sell' dated
29.01.2005 executed between the sellers
State Government, the said
document should not be released to the person, who has tendered that
document. The purpose behind impounding the document is therefore ... back document will
have to first pay the stamp duty, and thereafter, he can claim return of
the document.
11. The procedure of impounding
Kollam and Kottarakkara branches of the assessee
obtained through the documents impounded during the
survey and then adopting such figures for the assessment
year ... escaped income based on the
collections that were reflected in the impounded
documents and the differance between the figures
mentioned in those documents
impounded was required for further
investigation upto that date for the purpose, he had sought
permission of his superiors to retain the impounded documents
upto ... impounded was in relation to the said
assessment year. It is also not in dispute that the appellant had
obtained permission to impound the documents
