mode of dispute resolution. Section 3 of the
Maharashtra Stamp Act does not subject an arbitration
agreement to payment of stamp duty, unlike various other ... Stamp Act is a fiscal enactment for payment of stamp
duty to the State on certain classes of instruments specified in
the Stamp Act . Section
duly stamped,
Section 35 of the Stamp Act bars the said document being
acted upon. Consequently, even the arbitration clause
therein cannot be acted upon ... document under Section 33 of the
Stamp Act and follow the procedure under Sections 35
and 38 of the Stamp Act.
22.3. If the document
section 35 of the TC Act and section 30
of the Madras Act is saved by virtue of section 110(2) of the Kerala Act ... missing insofar as
Section 40 of the Kerala Act, 1969 is concerned. Section 40 of the
Kerala Act, 1969 further provides that only in cases
Stamp Act is a fiscal enactment for payment of
stamp duty to the State on certain classes of instruments
specified in the Stamp Act . Section ... 40 of the Indian Stamp
Act,1899 provides the procedure for instruments which have
been impounded,and sub-section (1) of Section42 requires
the instrument
2019]
"6. ... But, according to Section 40 of the Rajasthan Stamp Act,
once a document has been exhibited during a trial, subsequently,
the objection ... appellant is hit
by the bar contained in Section 40 of the Rajasthan Stamp Act.
7.. . . . . . A bare perusal of Section 49 , clearly reveals that
impounded and Section 38 requires the Collector to
impound the document sent under Section 33 .
11. Section 2(9)(b) of the Stamp Act defines ... Divisional Officer is
Collector' for the purpose of Section 40 of the Stamp Act, examined various
provisions of law and the notification issued thereunder
BHAMBHANI
ORDER
% 03.11.2022
I.A. 540/2020 (under section 33 / 38 / 40 of the Indian Stamp Act, 1899)
By way of this application filed under ... sent to the Collector of Stamps as
per sections 33 , 38 and 40 of the Indian Stamp Act. The relevant
portions of sections
reading of
Section 33, 35, 38 and 39 of the 1899 Act, the discretion lies with the
authority which impounds the insufficiently stamped document ... occasion to consider in the above
case provisions of Section 40 of the Indian Stamp Act,
1899. Referring to Section 40 this Court made following
under Section 40 of the Indian Stamp Act, 1899 (for short
Act of 1899), whereas, taking into consideration the scheme of the
Act ... power under Section
38(2) of the Stamp Act, 1899 or to the Collector of Stamps for
exercise of powers under Section 40
inadmissible
document, hit by Section 36 of the Stamp Act and Section
17 of Registration Act and liable to be rejected /de-
exhibited under Order ... dealt with in the
manner set out under sections 35 & 40 of the Stamp Act
before admitting for acting upon the same
