Section 47 of the Stamp Act.
22. Section 47(b) deals with impressed stamp being spoiled in the
case of the stamp on a document ... Section 47 of the Stamp Act, read in the context of the
charging provisions on Stamp Duty including Section 3 , Section 5 ,
Section
including the Legislature of A.P. amended the
Act and enacted Section 47-A empowering the registering
officer to levy stamp duty on instruments ... Bench. If the broad proposition of law
that under Section 47-A of Stamp Act such instructions
could be issued, as contended for the appellant
compensation under Section 23 of the Land Acquisition Act, a
circular issued by the Government under Section 47-A of the Stamp Act for
fixation ... held that the circulars issued by the Government under Section
47-A of the Stamp Act for fixation of stamp duty and registration fee would
including the Legislature of A.P. amended the
Act and enacted Section 47-A empowering the registering
officer to levy stamp duty on instruments ... Bench. If the broad proposition of law
that under Section 47-A of Stamp Act such instructions
could be issued, as contended for the appellant
including the Legislature of A.P. amended the
Act and enacted Section 47-A empowering the registering
officer to levy stamp duty on instruments ... Bench. If the broad proposition of law
that under Section 47-A of Stamp Act such instructions
could be issued, as contended for the appellant
including the Legislature of A.P. amended the
Act and enacted Section 47-A empowering the registering
officer to levy stamp duty on instruments ... Bench. If the broad proposition of law
that under Section 47-A of Stamp Act such instructions
could be issued, as contended for the appellant
including the Legislature of A.P. amended the
Act and enacted Section 47-A empowering the registering
officer to levy stamp duty on instruments ... Bench. If the broad proposition of law
that under Section 47-A of Stamp Act such instructions
could be issued, as contended for the appellant
Stamp Act deals with the
contingencies in which allowances for spoiled stamps is permitted.
Section 47 of the Maharashtra Stamp Act reads thus :-
47. Allowance ... However, Section 48 of the Maharashtra
Stamp Act disentitles the petitioner to claim stamp duty. Section 48
of the Maharashtra Stamp Act prescribes limitation within
which can, together, come up to 53%.
In the case of M.A. Printers House Pvt. Ltd. (supra) the Apex Court has held that while ... held that Circular issued by the Government under Section 47-A of Stamp Act for fixation of stamp duty and registration fee cannot be basis
stamped
as a decree." According to Dr.Tulzapurkar, once a foreign award itself is
a decree and when the provisions of Sections 47 ... enactments. Sections 48 and 47 of the new Act correspond to
Sections 7 and 8 respectively of the Foreign Awards Act. While
Section
