Registrar took the view that the stamp duty was payable under Article 49-B of the Stamp Act at 6% on the market value ... document in question shall liable to be stamped as per Article 49-B of the Stamp Act at 6% of the market value. The words
Section 33 read with Section 40 (1) (b) of the Indian Stamp Act, 1899 (hereinafter to the "Act"). The petitioner preferred revision/ appeal ... made under this Act, the registering officer appointed under the Registration Act, 1908 shall, notwithstanding anything contained in the said Act, immediately after presentation
follow the procedure contemplated under Section 47-A of the Indian Stamp Act. In fact, a circular to this effect has been issued ... respondent states that stamp duty remitted by the petitioner is incorrect or deficit, only procedure provided under the Indian Stamp Act is to resort
respondent states that stamp duty remitted by the petitioner is incorrect or deficit, only procedure provided under the Indian Stamp Act is to resort ... appointed as Collector under Section 40 of the Indian Stamp Act 1899. It is submitted that the District Registrar is yet to pass orders
with 18 number of flats. Since, as per the amended Indian Stamp Act, 1899 , it has become mandatory for registration of any agreement relating ... respondent states that stamp duty remitted by the petitioner is incorrect or deficit, only procedure provided under the Indian Stamp Act is to resort
times of short stamp duty
i.e. Rs.1,52,566/ as per Section 35 of Indian Stamp Act, 1899,
which is liable ... times of short stamp duty i.e.
Rs.1,52,566/.
8 Section 40 of the Indian Stamps Act, 1899
empowers the Collector to stamp
duly stamped.
He, therefore, sent the document in original to the
Collector of Stamps for action under Section 40 of the
Stamps Act with ... properly stamped irrespective of
their being either compulsory or optionally registerable,
unless they are not chargeable with any stamp duty under the
Stamp Act .
What
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
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
penalty of 10 times the deficit stamp duty, under Section 40(1)(b) of The Indian Stamp Act, 1899, as amended by The Tamil Nadu ... have availed the alternative remedy under Section 56 of the Indian Stamp Act, 1899, while challenging the impugned proceedings of the third respondent
