stamped does not arise. It is only the stamps for the payment of stamp duty which are to be affixed under the Stamp Act ... stamp duty then like the stamp duty the duty on transfer of property would also be governed by all the provisions of the Stamp Act
return of the stamp duty component inasmuch as the question of interpretation of Article 35 of Schedule IA of the Stamp Act can be said ... have been imposed both under the Stamp Act and under the DMC Act with regard to the Stamp Duty and Transfer Duty, respectively, as also
Act,
which attracts stamp duty and which is not stamped or insufficiently stamped,
cannot be acted upon, in view of Section 35 of the Stamp ... Act, applicable to instruments chargeable to stamp
duty under Section 3 read with the Schedule to the Stamp Act , would render the
arbitration agreement contained
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
notices issued by the Collector of Stamps
under Section 40 of the Indian Stamp Act, 1899 („ Stamp Act ‟)
demanding transfer duty as well as deficient ... penalty imposed under the Stamp Act as well as the DMC Act with
regard to the stamp duty and transfer duty respectively as well
instrument, which
ought to be stamped with the requisite non-judicial stamp paper, is not so
stamped, then, in such circumstances, such instrument is bound ... approaches the court, in the arbitration
proceedings, the necessary stamp duty under the Stamp Act , is only payable at
the time of delivering
section 75(2) of the Companies Act, were furnished in Form 3 prescribed under the Companies Act . Stamp duty of Rs. 5.00 was paid ... under section 38 of the Indian Stamp Act, 1899 (Act Ii of 1899) (herein called the 'Stamp ;Act') to the Collector of Stamps
same were also issued under Section 32(1) of the Indian Stamp Act, 1899. Since with the transfer of land all structures standing thereon also ... levied in the form of a surcharge on the stamp duty under Indian Stamp Act, 1899 and other instruments of the description specified below
this reference under section 57(2) at the Indian Stamp Act , we have to consider the true nature of the mortgage deed dated ... surcharge on stamp duty can, be recovered as deficiency along with penalty under section 40 of the Stamp Act.
(2) Question
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 ... stamped and would
not be admissible in evidence unless such instrument is duly stamped as
provided under Section 35 of the Indian Stamp Act
