upon the value of stamp papers as
adjudicated by the Collector of Stamps under Section 31 of the Indian
Stamp Act, 1899; Collector of Stamps ... Collector of Stamps. Sub Registrar/Registering Authority and the
Collector of Stamps are duly empowered as per the Indian Stamp Act to
assess/value
stamped with a stamp duty of Rs. 4,687-8-0, the correct stamp duty payable on such a conveyance under the Mysore Stamp Act ... that the conveyance deed, which ought to have been stamped under the Madras Stamp Act, as it related to the conveyance of property rights
Act to the effect that the document is duly stamped. Section 33 of the Stamp Act is to the effect that every person in charge ... impound the document, which is not duly stamped. Sections 38 and 40 of the Stamp Act require the Collector to impound the document under Section
Merchant Shipping
Act, 1894, or under Act, 19 of 1838, or the India Registration
of Ships Act, 1841, as amended by subsequent Acts ... inadmissible and not void. Non-stamping or improper stamping
does not result in the instrument becoming invalid. The Stamp Act does not
render such
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
Act, if, after the registration of any instruments under the Registration Act, 1908 (Central Act XVI of 1908), it is found that the proper stamp ... have been executed in a Stamp Paper for the value of Rs.6,45,008/- as per Indian Stamp Act, 1899 .
Therefore, since the aforesaid
turn, to the Collector, Kolkata for being stamped in
compliance of Section 35 of the Indian Stamp Act.
6. Even from the communication ... Collector has authority to
assess stamp duty only under Sections 31 , 38 and 40 of the Stamp
Act. It is well-settled that
enforceable, if the
underlying contract was not stamped as per the relevant Stamp Act ; and,
whether allegations of fraudulent invocation of the bank guarantee furnished ... stamped, or inadequately stamped, it is mandated by law to impound
the instrument, and deal with it in accordance with provisions of the
Stamp Act
directed to have the
substantive contract stamped in accordance
with the provisions of the relevant Stamp Act ,
so that the rights and obligations emanating
from ... 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
flats etc., and determined
the stamp duty and penalty under s. 40 of the Stamp Act,
1899.
On a reference to the High Court ... competent to the Assistant
Superintendent of Stamps, under section 40 of
the Indian Stamp Act, 1899 (now section 39 of
the Bombay Stamp Act
