times penalty by
the Collector of Stamps under Section 40 of the Indian
Stamp Act, 1899 was validly imposed or not.
13. The Collector ... heavy stamp duty on such transaction.
Therefore, the Collector of Stamp has rightly
imposed 10 times penalty which is maximum under
the Act.
In view
recover the deficient amount of stamp duty and
penalty be imposed under Section 29(C) of the
Stamp Act upon the defendant and he shall ... which is unregistered and improperly stamped
document, the same be impounded under Section
33C of the Stamp Act. The position might be
otherwise
court admits a document in evidence, Section 36 of
the Stamp Act would come into play and such
admission cannot be called in question ... been
completed.
6. Sections 39 and 40 of the Rajasthan Stamps
Act, provides as under:
"39 - Instruments not duly stamped
inadmissible in evidence
District Registrar, for the purpose of levying stamp duty
under the provisions of Indian Indian Stamp Act (for short 'the
Act ... ground
that it requires stamp duty and penalty and it is an insufficiently
stamped document and unless stamp duty and penalty is paid, the
same
filed purportedly
under Section 36 of Indian Stamp Act to send the document dated
05.06.1974 to the District Registrar, Markapur, to impound and to collect ... stamped nor registered. Attempt of the respondents 1 to 6 in the trial
Court was to get it impounded by the Collector under Stamp Act
filed purportedly
under Section 36 of Indian Stamp Act to send the document dated
05.06.1974 to the District Registrar, Markapur, to impound and to collect ... stamped nor registered. Attempt of the respondents 1 to 6 in the trial
Court was to get it impounded by the Collector under Stamp Act
authority concerned has to collect the
stamp duty and penalty in terms of Section 40 of the Stamp Act,
1899, as directed by this Court ... assess the stamp duty and penalty on
the said document 'Ikrarnama', dated 04.11.1981. Section 40 of
the Indian Stamp Act, 1899, which deals
deed dated 12.3.1997 being insufficiently
stamped had to be mandatorily impounded under Section
33 of the Karnataka Stamp Act, 1957 and it could ... lease deeds are neither
registered nor sufficiently stamped as required under the
Karnataka Stamp Act, 1957 . Admittedly, the Registrar
12
(Judicial) of the High Court
submits that as per Section 40(1)(b)
of the Indian Stamp Act, 1899, if the 2nd respondent is of the opinion that the
document ... fall under Article 47 A of Schedule IA of Indian Stamp Act . The value of the
instrument was ascertained
have not been stamped with the duty chargeable on
those instruments in accordance with the provisions contained
in the Maharashtra Stamp Act ... secured, being
indubitably insuffciently stamped, and executed at Delhi, the
provisions contained in Sections 19 and 34 of the Stamp Act,
1958 are clearly attracted
