lower court cannot insist for payment of stamp
duty as is required under the Kerala Stamp Act . It follows that
the impugned orders ... court directing the
petitioner to pay the balance stamp duty as provided under
the Kerala Stamp Act cannot be sustained and the same are
hereby
while dealing with the
provisions of specific relief Act, Transfer of Property Act
and Kerala Stamp Act has held that the intention of the
parties
Kerala
Municipalities Act, 1994. The respondent - Municipal
Corporation issued licences to that effect i.e., to the shop
holders, under the Kerala Municipalities Act ... lease or licence, so that the stamp duty could be levied
accordingly under the Kerala Stamp Act, 1959 ?" Upon consideration
of the rival contentions
conclusion that the stamp duty
has to be paid as per Article 41(eb) of the Act as there is
consideration and authorization to sell ... same and
imposing the stamp duty and penalty as per Article 41(eb) of the
Kerala Stamp Act , i.e., is perverse and the Trial
with section 108(1) of the Companies Act read with the provisions of the Indian Stamp Act ."
41. During the course of the judgment ... Division Bench of the Kerala High Court has held that under section 12 of the Indian Stamp Act, 1899, cancellation of the stamps
Section 40(1) of Kerala court fees act, 1959 is
para materia in respect of Section 38 of the Karnataka
Stamp Act.
26. The First ... Kerala Court Fees and Suits Valuation Act which is in para
materia with Section 38(1) of the Karnataka Stamp Act
refers the valuation mentioned
petitioner under Section 11
of the 'KCF & SV Act', vide Annexure-J, does not survive
for consideration. There is no error apparent ... Kerala Court Fees and Suits Valuation
Act, 1959, which is in para materia of the Section 38(1) of
the Karnataka Stamp Act refers
PRABHAKAR, ADV.,)
AND
1. THE INSPECTOR GENERAL OF REGISTRATION
AND COMMISSIONER FOR STAMPS
GOVERNMENT OF KARNATAKA
K.R. CIRCLE BANGALORE 560 001.
2. THE DISTRICT ... District of Kerala State and
hence seeks exemption under Section 89 of the
3
Karnataka Registration Act . The chargeability of the
stamp duty arises when
Act would come into operation in the present case, if the requirement of section 108 of the Act had been complied with by the petitioner ... followed since there was no proper instrument of transfer duly stamped and executed and delivered to the respondent-company. The respondent's counsel
accused for an offence
punishable under Section 138 of the NI Act. It was a case where
Accused no.6 had issued a hundi ... Act.
The trial court had acquitted the accused on the ground
that the basic document, the hundi, was not stamped. That the
complainant
