amounted to
conveyance and as such attracted stamp duty under Section
20(2) of the Stamp Act. They were directed to show cause ... Society to its members attracted
stamp duty under Section 20(2) of the Stamp Act and
directed recovery of stamp duty as well as penalty
whether the instrument is chargeable to stamp duty under Article 44 of the Mysore Stamp Act, 1957, or under Article 19 of that Act ... conveyance', as defined in the Mysore Stamp Regulation 1900, as well as in the Mysore Stamp Act 1957, consists of two parts namely
maintained for the purpose of collecting stamp duty under Section 47A of the Indian Stamp Act, 1899 (as amended in Andhra pradesh); that Section ... that the Law relating to stamp duty in Karnataka is different.
10.7) Section 45-A of the Karnataka Stamp Act provides how instruments undervalued should
COMMISSIONER
(STAMPS) BAGALKOT TO CALCULATE THE DEFICIENT
STAMP DUTY AND ALSO TO LEVY PENALTY AS PER THE
PROVISIONS OF THE KARNATAKA STAMP ACT ... stamped or insufficiently stamped, it
shall pass an order holding that the
document is not duly stamped and
determine the Stamp duty/deficit stamp
duty
referring to the said document and Article 40 of the Karnataka Stamp Act, 1957 (for short the ' Stamp Act '), it was submitted that ... said dissolution deed under Section 33(b) of the Stamp Act. By dissolving the firm the respondents have thus taken away the jurisdiction
stamped or insufficiently stamped, it
shall pass an order holding that the
document is not duly stamped and
determine the Stamp duty/deficit stamp
duty ... behalf. If the Judge does not act
under Section 34 of the Act, but the document is
insufficiently stamped and admitted in evidence
though objection
Act, 1912 (hereinafter referred to as the 'Central Act'). The provisions exempts applicability of the aforesaid provisions of the Registration Act, Stamp Act ... time of stamping instruments of valuation for duty, duty by whom payable, adjudication as to stamps, instruments not only stamped, allowances for stamps in certain
Secti--e--isi"33 and 34 of the Karnataka Stamp Act ,
pa_'s'sed"oy4t"rtev XI Additional City Civil ... Stzanip
Act had come into force. amending-,the_y"Act oi»'._l9llZl. lllllitetlrtiéw
law was similar to the Iiidviétn Stamp .ACll
make unlawful and unreasonable demand of stamp duty and such a process is ultravires of the Stamp Act . The entire process of estimating the market ... made the basis for calculating the stamp duty payable. Article 20 in the Schedule to the Stamp Act provides the stamp duty on instruments
these circumstances the Commissioner of Stamps i Mysore could make the reference under S. 54 of the Mysore Stamp Act (which corresponds ... inspector General of Stamp Revenue, the Board of Revenue referred the question under S. 57 of the Stamp Act to the Madras High Court
