that as the instruments are not duly stamped as per the provisions of the Indian Stamp Act and as the stamps are to be cancelled ... stamped or stamped after presentation to the company, these petitions cannot proceed. According to him, the provisions of the Indian Stamp Act are only
Apex Court
considered the provisions of the
Consumer Protection Act, Indian Registration Act and Stamp Act. In that case, Mr.S.P.Goel
presented ... duly stamped. He, therefore, sent the document in original to Collector
of Stamps for action under Section 40 of the Stamps Act. While the matter
Registrar, Shameerpet, U/s. 40 & 42 of
the Stamp Duty & Registration Act, 1899, on the Instrument of Registered
Sale Deed No: 21233/2006 ... REGISTRAR OFFICE REGISTRAR / COLLECTOR
SHAMIRPET (Under Indian Stamp Act)
19-12-06
From the above, it is very clear that the registration value
under
section 43CA of the Act as the difference
between the value adopted by Stamp Duty
Authority and value of sale consideration.
4.2. Not appreciating ... sale consideration of ₹ 47,500,000.
The stamp duty value of the flat as determined by
the stamp duty authority is ₹ 47,703,051/- which
that such
documents are to be stamped as per provisions under Section 18 of the Indian
Stamp Act, 1899. In view of the above ... India.
The ingredients of Section 18 (1) of the Indian Stamp Act, 1899, reads as
under:
``Every `Instruments other than bills and notes executed
Act, 1961 on account of additional payment in
violation of Stamp Duty Act, 1899 "
3. On the facts and in the circumstances ... much as the pro visions of the Stamp
Act and other connected laws we re sought to be evaded by the sale
deed. This Court
purpose
of stamp duty was at Rs. 17,40,000/- thus taking into the
value according to section 50C of the Act, taking its
purchase ... purpose of stamp duty was at
Rs.17,40,000/-, thus taking into the value according to
section 50-C of the Act, taking
under section 143(3) of the Income Tax
Act, 1961 (hereinafter referred to as the Act) was framed vide order dated 21st
March, 2016. While ... stamp authority by filing the
appeal against the stamp duty paid before the appellate authority
under the Registration of Stamp Act and another alternative
financial year 1997-98 on stamp duty and registration charges as unexplained expenditure when the appellant had proved that the undisclosed income of the firm ... that there was a search action under section 132 of the Act at the residential and business premises of the assessee
Shri Pravinchandra R Patel, Vadodara vs Dcit, Central Circle-2, Vadodara on 13 January, 2022
