chargeable to payment of Stamp Duty under Item No.
63 of the First Schedule to the Maharashtra Stamp Act, 1958 .
6.2 In our view ... acted upon as if it has been duly stamped.
7. The Stamp Act is a fiscal measure enacted to
secure revenue for the State
youth and that the deed was insufficiently stamped aspect the Madras Stamp Act and was inadmissible and unenforceable. On 24-6-1949 the defendant produced ... improperly stamped document, he primarily is the person from whom the requisite stamp, duty (and penalty) may be recovered under Section 40 , Stamp Act; (ibid
suit agreement attracts computation of the stamp duty under Section 47(A) of the Stamp Act but not under Article 6 of Schedule ... liable to stamp duty and penalty under Article 47A of Amended Stamp Act 17 of 1986. Under explanation to Article 47 A of the Act
Registrar took the view that the stamp duty was payable under Article 49-B of the Stamp Act at 6% on the market value ... document in question shall liable to be stamped as per Article 49-B of the Stamp Act at 6% of the market value. The words
require
stamping and has been insufficiently stamped having regard to the
provisions of Article 5(ga) of the Schedule to the Bombay Stamp Act ... Stamp to adjudication of the stamp duty and
penalty if any payable on the document under the provisions of the Bombay
Stamps Act
ground that it
is not duly stamped except as provided under section
61 of the Stamp Act. In the present case, the
instrument in question ... this document as admissible without resolving the
stamp duty deficiency, overlooked the statutory
mandate under the Stamp Act . As the document is
foundational
respect of
any class of societies-
(a) the stamp duty chargeable under the Kerala Stamp Act, 1959 (17 of
1959), in respect of any instrument ... Kerala Act, 1969, notwithstanding the repeal of the
Travancore Act, 1951 and the Madras Act, 1932, all notifications under
the repealed Acts shall be deemed
that the original
instrument is not properly stamped and proceedings under Section 40 of
Indian Stamp Act would be initiated. It is submitted that ... Act 1894 or under Act 19 of 1838, or the
Indian Registration of Ships Act, 1841 (10 of
1841) as amended by subsequent Acts
stamp duty and once
photocopy cannot be impounded, therefore, the deficit stamp duty cannot be
made good by resorting to provisions of Indian Stamp Act ... stamped, then no bar could be
imposed due to it being not duly stamped.
37. We may now consider Section 35 of the Stamp Act
contracts etc.
Indisputably, adjudication of deficit stamp-duty is within the
province of the authorities under the Stamp Act, 1958 . The
adjudication orders are amenable ... Undoubtedly, Section 34 of the Act precludes the Court
from even acting upon unstamped or insufficiently stamped
instrument. However, the fact that the measure
