competent to the Assistant
Superintendent of Stamps, under section 40 of the
Indian Stamp Act, 1899 (now section 39 of the
Bombay Stamp Act ... duly stamped
or not duly stamped. The factum of an instrument
being duly stamped or not duly stamped is not the
criteria for conferring jurisdiction
respondent filed a petition purportedly under Section 40 of
Indian Stamp Act to send photo copy of agreement for sale dated
07.04.2005 to Sub-Collector ... consideration in
terms of Section 38 and Section 40 of Stamp Act as applicable to the
State of Andhra Pradesh and passing the order under
document is found to be not duly stamped,
Section 35 of the Stamp Act bars the said document
being acted upon. Consequently, even the arbitration ... Indian Contract Act, 1872
[“ Contract Act ”] read as under:
“2. Interpretation clause.—In this Act the following
words and expressions are used in the following
appropriate stamp
duty can be paid at any time before any
document insufficiently stamped is produced in
evidence. The deficient stamp duty can be made ... permitted to make up the deficient stamp duty in
terms of the provisions of the Indian Stamp Act,
1899 in accordance with law. However
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 ... terms of the provisions contained in section 30 of the
Kerala Stamp Act, unless otherwise so provided in an
agreement between the parties, the liability
Later, Defendant paid deficit stamp duty
of Rs.3,77,500/- on 14.09.2009 under Section 32 of
Karnataka Stamp Act, 1957 in the office ... document is found to be not
duly stamped, Section 35 of the Stamp
Act bars the said document being acted
upon. Consequently, even the arbitration
District
Registrar & Deputy Commissioner of Stamps under
Section 46A of the Karnataka Stamp Act, 1957 that the
possession has already been transferred and thereby ... justified in holding that the
document deficitly stamped under Article 34(a) of the
Stamp Act, 1957 and levying stamp duty and registration
fee, which
Collector assessed the deficit stamp duty
payable.
21. For this purpose, Sections 35 , 38 and 40 of the Stamp Act, 1899 are relevant ... Act and the Collector was bound to act under
12
Section 40 of the Act. Since Section 40(b) gives the Collector the discretion
Vivek Kumar ) under Section 33 / 47A of Indian Stamp Act 1899, passed on 20.4.2010 be quashed.
The learned counsel for the petitioner assailed the recovery ... Application as is conceived under Section 56(1A) of the Indian Stamp Act, 1899, could not be filed by him as the Appellate Court
stamp duty. The Court below, after hearing both sides, has come to
the conclusion that under Section 40 of the Indian Stamp Act ... stamp duty along with penalty. As per Section 40 of the Indian
Stamp Act, 1899, the revision petitioner herein is liable to pay
stamp duty
