virtue of stamp papers.
However, the Collector, Stamp by invoking Section 33 read
with Section 38 of the Indian Stamps Act, by virtue ... certificate so as to bring it
within Article 18 of the Stamp Act . Merely because of the
fact that the Official Liquidator has auctioned
paid the stamp duty of Rs.25,000/- payable under Article 58 (a)(i) of the Schedule I to the Stamp Act read with ... demanding deficit stamp duty and registration fee would fall under Section 33(2) , 40 and the other connected provisions of the Stamp Act and therefore
document is found to be not duly stamped, Section 35 of Stamp Act bars the said document being acted upon. Consequently, even the arbitration clause ... document would arise. Therefore, after the determination of stamp duty and penalty payable under the Stamp Act and after being paid, the Court should then
mortgagee necessitating payment
of higher stamp duty as per Article 35(a) of the Indian Stamp Act,
1899 .
2. Petitioners were served notice under Section ... Stamp Act is a Revenue Act, an Act which imposes
pecuniary burdens; and the rule of construction in
respect of such Acts is that
liable to levy stamp duty, since it is time barred, under the Indian Stamp Act as well as Limitation Act . The trial court considered ... document as the document has not been duly stamped. Sec.38 of the Indian Stamp Act provides as to how the instruments impounded
application before the first respondent
under Section 45 of the Indian Stamp Act, 1899 (for short the Act)
claiming refund of excess amount collected ... respondent, on
intimation of deficit stamp duty the petitioner voluntarily paid the stamp
duty under Section 41 of the Act and accordingly it does
explain here. Under Article 40 of Schedule-1A to the Indian Stamp
Act, 1899 (as applicable to the State of A.P. by virtue ... relating to
Stamp Duty, the State of Andhra Pradesh made an amendment to the
Indian Stamp Act, 1899 by A.P. (Amendment) Act
document is found to be not duly stamped, Section
35 of Stamp Act bars the said document being acted upon.
Consequently, even the arbitration clause ... stamp duty and penalty is paid, either before the Court or
before the Collector (as contemplated in Section 35 or 40 of the
Stamp Act
stamp or electronic stamp" means an electronic record or its impression on paper, created to denote the payment of stamp duty;"; (iii) after clause ... includes an adhesive or impressed stamp, or e-stamp, for the purpose of duty chargeable under this Act,". 4. Amendment of Section 35.
- In Section
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
