arising out of non-payment of
stamp duty under the provisions of the Maharashtra Stamp Act
and Indian Stamp Act . It is submitted that ... section (6A).
(iii) STAMP ACT IS A FISCAL STATUTE:
22. Dr. Sathe submits that the Maharashtra Stamp Act,
1958 and the Indian Stamp Act
Bills of Exchange have not been duly stamped under the provisions of the Indian Stamp Act, 1899 . It was urged that the three Bills ... Bills of Exchange were not liable to be stamped under the provisions of the Indian Stamp Act, 1899 . On the other hand, the Learned Counsel
transaction are hit by the provisions of Section
23 of the Indian Contract Act, 1872. The aforesaid defences
raise genuine triable issues. The question ... Thus, the contract is void under Section 23 of the
Indian Contract Act, urged Mr. Seervai.
23. As a second limb of this submission
that both the Indian Stamp Act, 1899 , or Bombay Stamp Act, 1958 , under Article No. 25 thereof, the stamp duty payable on a conveyance ... Indian Stamp Act and under Section 62 of the Bombay Stamp Act.
14. It is true that Section 33 of the Indian Stamp Act enables
duly stamped, and that the case fell within the provisions of Section 25(a) of the Indian Stamp Act, and not under Section ... cases were under different Acts, and the provisions of those Acts are quite different from the provisions of the Indian Stamp Act , and there
transaction are hit by the provisions of Section
23 of the Indian Contract Act, 1872. The aforesaid defences
raise genuine triable issues. The question ... Thus, the contract is void under Section 23 of the
Indian Contract Act, urged Mr. Seervai.
23. As a second limb of this submission
principle laid down therein was also
applicable to the provisions of Indian Stamp Act . He invited my attention
to Article 35 of the Indian Stamp ... Stamp Act, 1958 as they
presently stand, but also the provisions of that Act which stood prior to its
amendment, the provisions of Indian Stamp
arising out of non-payment of
stamp duty under the provisions of the Maharashtra Stamp Act
and Indian Stamp Act . It is submitted that ... section (6A).
(iii) STAMP ACT IS A FISCAL STATUTE:
22. Dr. Sathe submits that the Maharashtra Stamp Act,
1958 and the Indian Stamp Act
arising out of non-payment of
stamp duty under the provisions of the Maharashtra Stamp Act
and Indian Stamp Act . It is submitted that ... section (6A).
(iii) STAMP ACT IS A FISCAL STATUTE:
22. Dr. Sathe submits that the Maharashtra Stamp Act,
1958 and the Indian Stamp Act
transaction are hit by the provisions of Section
23 of the Indian Contract Act, 1872. The aforesaid defences
raise genuine triable issues. The question ... Thus, the contract is void under Section 23 of the
Indian Contract Act, urged Mr. Seervai.
23. As a second limb of this submission
