demanding deficit stamp duty and registration fee would fall under Section 33(2) , 40 and the other connected provisions of the Stamp Act and therefore ... act as Collectors under Section 2(9) of the Act for the purpose of Sections 31 , 32 , 38 and 40 of the Act
property conveyed for determining the correct stamp duty.
Hence amendments were made to the Indian Stamp Act from time to time in
several States including ... evade
payment of the correct stamp duty.
6. After the 1998 amendment, Section 47A(1) of the Indian Stamp Act
as applicable in the State
stamp duty
from respondent (herein). It was further prayed to quash and set
aside the proceedings taken under Section 47A(2) of the Stamps Act ... Act, 1894, or under Act 19 of 1938, or
the Indian Registration of Ships Act, 1841 (10 of
1841) as amended by subsequent Acts
provisions of the Act.
Sections 31 and 32 of the Act read as under:
"31. Adjudication as to proper stamp. (1) When
any instrument ... Act which is not
contemplated under the statute.
Reliance placed by Mr. Desai on Section 53A of the Act, as amended
by the Bombay Stamp
deed and for recovery of deficient stamp duty and registration fees under Section 38(2) of the Stamp Act. A notice has been published ... advance. These documents are chargeable to stamp duty. Under Section 2(6) , "chargeable" under the Stamp Act means, as applied to an instrument
respondents not to realise the stamp duty on the basis of the above amendment in the Stamp Act , and to grant/renew licenses ... List) states :
"Stamp duty other than duties or fees collected by means of Judicial stamps but not including rates of stamp duty
Bhagwan Dass vs State (Nct) Of Delhi on 9 May, 2011
Equivalent citations: AIR 2011
also placed on Section 232(c) and 234 of
the Indian Succession Act.
7
10. No other point was urged before the High
Court ... tenant. Another agreement
dated 20.7.1981 was also executed on the
stamp paper between the original owner and
the appellant-company, whereby the original
owner again
P.S. Ranakrishna Reddy vs M.K. Bhagyalakshmi And Anr on 20 February, 2007
Equivalent
persons covered by that clause and a company
incorporated under the Companies Act is not covered thereunder.
The learned counsel would submit that a company ... excluded from
the definition of `person' since the object of the Act, 1986 is to
provide an affordable remedy to individuals or four categories
