Stamp Act. Merely because time-limit
of stamping under Section 17 of the Stamp Act is not
adhered to, the same cannot be made ... ground that the same has not
been stamped as per Section 17 of the Stamp Act.
C. Whether Section 32(3) of the Stamp Act
escape the conclusion that the levy of stamp duty by means of the Stamp Amendment Acts in the State of Uttar Pradesh was not covered ... taken into account for levy of stamp duty under the Stamp Act . For this purpose, he relied upon the decision of the Full Bench
ground that the instrument has not been duly stamped."
Section 61 of the Indian Stamp Act provides for revision of certain decisions of Courts ... that the document is properly stamped and should be admitted in evidence. As pointed out earlier, the Stamp Act is a fiscal measure and even
Act, 1958, hereinafter referred to as the Act. By the said order, the respondent directed that a sum of Rs. 500/-, being the deficit stamp ... stamp duty and penalty payable on a document which depend upon the interpretation of the document and the provisions of the Stamp Act and which
Deputy Collector,
Stamp Duty Valuation Organization, Bhuj - Kachchh. However, no
reply to the contentions based on Section 68 of the Gujarat Stamp
Act ... stamp duty and penalty payable on a document which
depend upon the interpretation of the document and the provisions
of the Stamp Act and which
impugned document dated 9th December, 1974 is
chargeable with stamp duty under the Bombay
Stamp Act, 1958 . Article 6 as claimed by
the applicants ... document dated December 9, 1974 is chargeable with stamp duty under the Bombay Stamp Act, 1958 , it would be necessary to make reference to certain
Bombay Stamps
Act, 1958 (for short "the Act, 1958"). The order passed by
the Collector & Addl. Superintendent of Stamps, State of
Gujarat ... copy
of order was presented before the stamp authority for
payment of stamp duty. The stamp authorities took the
view that the same was presented
levy the stamp duty accordingly. Mr.Kolah who appears for the purchaser company has strenuously argued that under the scheme of Stamp Act , the Collector ... stamp duty by the petitioners in accordance with his finding as to valuation. After examining the provisions of Art.58 in the Central Stamp Act
authority under various provisions of Bombay Stamp Act, 1958 (for
short Act of 1958 ) and Bombay Stamp (Determination of Market
Value of Property) Rules ... Bombay
Stamp Act read with Schedule II so far as it repeal the Central Act
(Indian Stamp Act 1899) and further to amend Section
Bombay
Stamp Act, 1958 ('the Act' for short) by the
respondents and the petitioners have been subjected to
payment of stamp duty ... defined in Section 2(l) of the Act.
5.2 Under the Act only instrument is chargeable with
stamp duty. Therefore, if a document does
