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
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
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
require
stamping and has been insufficiently stamped having regard to the
provisions of Article 5(ga) of the Schedule to the Bombay Stamp Act ... Collector of Stamp for adjudication of stamp duty and penalty to be
payable under the Bombay Stamp Act . In my view , the said judgment
Specific Relief Act on the stamp authorities in view of the provisions of the Indian Stamp Act .
4. In order to appreciate the contentions ... Stamp Act and the Income-tax Act strengthens me in my view that this particular provision in the Stamp Act with regard to a statement
sale) and sent them to the Superintendent of Stamps under the Bombay Stamp Act, 1958 for appropriate action (See. Exh. C). Issue raised ... conveyance on sale and subject to the payment of stamp duty under the Bombay Stamp Act .
18. At this stage it would be appropriate
document is insufficiently stamped, can always impound the same
and send it to the necessary authorities under the Maharashtra
Stamp Act, 1958 for adjudication. This ... deed was not duly stamped and therefore invalid,
unenforceable and not binding, having regard to Section 35 of the
Stamp Act, 1899. In these facts
been stamped or which were insufficiently stamped subject to due stamp duty and penalty being paid. Upon the payment of the requisite stamp duty ... considered as an instrument liable for the payment of stamp duty under the Indian Stamp Act . The object of the Stamp Act being securing
have not been stamped with the duty chargeable on
those instruments in accordance with the provisions contained
in the Maharashtra Stamp Act ... secured, being
indubitably insuffciently stamped, and executed at Delhi, the
provisions contained in Sections 19 and 34 of the Stamp Act,
1958 are clearly attracted
more particularly set
out under the provisions of the Maharashtra Stamp Act, 1958 . In
support of the arguments canvassed by Mr Kamat, he relied upon ... inter-se between the parties. Non-
stamping of the document, even under the provisions of the
Maharashtra Stamp Act, 1958 is a curable defect. This