must be
impounded as required stamp duties has not been paid as per amended
provisions of the Stamp Act .
Learned Counsel for the petitioner submits ... observed that double payment of stamp duty is not the object of the Stamp
Act .
It is an admitted fact that the sale deed
insufficiently stamped and that the document was liable to be stamped under Article 40 Schedule-I A of the Stamp Act is concerned ... disputed document was insufficiently stamped and was liable to be stamped under Article 40 Schedule-I-A of the Stamp Act , and consequently
respondent/defendant under Section 38 (2) of the Indian
Stamp Act, for impounding the un-registered sale deed dated
10.08.1996, was allowed, the present Civil ... amount of stamp duty and penalty to be collected. Referring
to Section 33 and 35 of the Stamp Act, this Court while
allowing the Civil
judis.nic.in
5
duly stamped, as per Section 33 of the Indian Stamp Act, every person
having by law or consent of parties authority ... enable them to recover deficit stamp duty, after registration
of any instrument.
9. Section 35 of the Stamp Act deals with inadmissible of
document which
Deed on ground of it being not duly stamped as per provisions of
Indian Stamp Act and not registered as per Section 17 of Registration ... been affixed. The
document is stamped only on a rupees two stamp paper, whereas going by
the Schedule, the stamp duty to be affixed would
stamped and registered
compulsorily is not stamped and registered in accordance with law.
19. Section 35 of the Indian Stamp Act, 1899 reads as follows ... Indian Registration Act, 1866 ,
or the Indian Registration Act, 1871 , or the Indian Registration Act, 1877 or
this Act came or comes into force, namely
that the security bond did not require a stamp duty under any article of Stamp Act but it was liable to payment of Court-fees ... takes me to the question of levy of stamp duty. Section 2(17) of the Stamp Act defines a mortgage deed as inclusive of every
ground that the document is not duly stamped under Section 35 of the Indian Stamp Act or for want of registration as contemplated under Section ... though they are not duly stamped, is not automatic, in view of Section 35 of the Indian Stamp Act, as rightly pointed
deed and therefore it had to be stamped in accordance with Section 35 of the Stamp Act. Such document also requires registration under Section ... ground that the document is not duly stamped under Section 35 of the Indian Stamp Act or for want of registration as contemplated under Section
registered and it hit by Section 36 of the
Indian Stamp Act 1899 and Section 17 of the Registration
Act. The trial Court has rightly ... improperly stamped documents, a learned
single Judge of this Court while interpreting the provisions
of Sections 35 & 36 of the Stamp Act and Order
