Stamp Act
is subject to Section 23 of the Registration Act. For easy
reference, Section 23 of the Registration Act, reads as
under ... party may have paid the
stamp duty and the penalty as required under the
provisions of the Stamp Act , that would not confer any
right
respondent states that stamp duty remitted by the petitioner is incorrect or deficit, only procedure provided under the Indian Stamp Act is to resort ... appointed as Collector under Section 40 of the Indian Stamp Act 1899. It is submitted that the District Registrar is yet to pass orders
Court from the Special Deputy Collector (Stamps) is
nothing but the proceedings under Section 40 of the Stamp Act. Though
Section 40 (1)(b) clearly ... matter back to the stamp authority to fix the penalty amount payable under
Section 35 of the Stamp Act. The stamping authority has already reported
Court from the Special Deputy Collector (Stamps) is
nothing but the proceedings under Section 40 of the Stamp Act. Though
Section 40 (1)(b) clearly ... matter back to the stamp authority to fix the penalty amount payable under
Section 35 of the Stamp Act. The stamping authority has already reported
Court from the Special Deputy Collector (Stamps) is
nothing but the proceedings under Section 40 of the Stamp Act. Though
Section 40 (1)(b) clearly ... matter back to the stamp authority to fix the penalty amount payable under
Section 35 of the Stamp Act. The stamping authority has already reported
Collector of Stamps in terms of the scheme for the said purpose contained in
Sections 35 to 42 of the Indian Stamp Act ... times penalty on the deficit stamp duty by citing
Section 35 of the Indian Stamp Act, 1899 on the part of Collector of Stamps
vide
exhibit. Learned counsel
further submit that Section 40 of Rajasthan Stamp Act, 1998
restricts the defendant-respondent from questioning a document
after its admission ... duly
stamped receipt to be substituted therefore.
39. Instruments not duly stamped inadmissible
in evidence, etc -No instrument chargeable with
duty under this Act shall
with 18 number of flats. Since, as per the amended Indian Stamp Act, 1899 , it has become mandatory for registration of any agreement relating ... respondent states that stamp duty remitted by the petitioner is incorrect or deficit, only procedure provided under the Indian Stamp Act is to resort
Act, 1899 (hereinafter referred to as the Act for brevity).
In terms of the provisions of Section 38(2) of the Act, the
Collector (Stamp ... Collector (Stamp) for
recovery of the deficit stamp duty as per the provisions of
Section 38(2) of the Act as also for the purposes
Act , i.e., Rs. 22,488/-. Chapter-Ill of the Act , deals with adjudication as to stamps. Under Section 31 of the Act ... Admittedly, the instrument was not duly stamped and therefore, the stamp duty was determined. Chapter-IV of the Act deals with the instruments not duly
