stamp duty payable, added
the Counsel.
7. It is not in dispute that Ext.P5 is insufficiently
stamped. Chapter IV of the Stamp Act ... deficit stamp
duty and penalty and endorsed a certificate on Ext.P5 agreement
invoking Section 41(1) of the Stamp Act. It cannot
Stamp Act
is subject to Section 23 of the Registration Act. For easy
reference, Section 23 of the Registration Act, reads as
under ... party may have paid the
stamp duty and the penalty as required under the
provisions of the Stamp Act , that would not confer any
right
Evasion of Stamp Duty by way of Un-Stamping/Under-Stamping of loan documents 3
3 Objective behind Indian Stamp Act, 1899 and legal position ... Section 62 that any Act of Un-Stamping or Under-Stamping is a punishable criminal offence.
Stamp Act brings economic stability- Due compliance of provisions
impound it under
Section 33 of the Act. Neither in the Registration Act nor in the Stamp Act is
there any provision giving ... impound it under
section 33 of the Act. Neither in the Registration Act nor in the Stamp Act is there
any provision giving
original to the Collector for determining the stamp duty.
7.4. Section 40 of the Indian Stamp Act provides Collector's power to stamp
instrument ... determination of stamp duty by the Collector and recovery of stamp duty by
following the procedures contemplated under the Indian Stamp Act .
8. Question arises
Collector of Stamp about the stamp duty
payable. It is further submitted that according to Section 33 of the Indian
Stamp Act ... stamps. If Court reaches on the conclusion that document is not with
sufficient stamp then according to Section 35 of the Indian Stamp Act
Collector of Stamp about the stamp duty
payable. It is further submitted that according to Section 33 of the Indian
Stamp Act ... stamps. If Court reaches on the conclusion that document is not with
sufficient stamp then according to Section 35 of the Indian Stamp Act
court has overlooked the provisions of Section 26(1) of the
RFCTLARR Act, 2013, which provides a mechanism for the assessment and
determination ... cases
value in other words guideline value specified under the Indian Stamp Act, 1899
for the registration of sale deeds in Kannan Kottai and Thervoy
determination of the stamp duty payable on Mining Lease is
proviso to Section 26 of the Indian Stamp Act,1899, which
says that ... consideration of ―premium amount‖ for
calculating stamp duty has neither been provided in the
Indian Stamp Act nor in the Mineral Concession Rules.
73. Learned
determination of the stamp duty payable on Mining Lease is
proviso to Section 26 of the Indian Stamp Act,1899, which
says that ... consideration of ―premium amount‖ for
calculating stamp duty has neither been provided in the
Indian Stamp Act nor in the Mineral Concession Rules.
73. Learned
