Section (2) of section 50C further contemplates that in case
assessee alleges that stamp duty valuation authority under sub-section (1)
exceeds the fair market ... basis of
such consideration under section 48 of the Income-tax Act.
The scope of section 50C was extended
document was duly stamped
or not and the Collector of Stamps initiated proceedings
under Section 48-B of the Indian Stamps Act by giving
notice ... assets, the arbitrators allocated the properties
to the partners. Section 48 of the Partnership Act was
applied and the properties were allocated to the partners
Power of Attorney for having been executed upon payment of
insufficient stamp duty and to impose suitable penalty before
proceeding with the trial. That application ... mandate of
Section 17(1A) of the Registration Act, 1908 (for short, “1908
Act”) which was inserted by Act 48 of 2001 with effect from
consideration as
per Section 5OC of the Act. It would be fruitful to reproduce Section 5OC of
the Act as under:
"Special provision ... State Government for the purpose of payment of stamp duty shall, for
the purpose of Section 48 , be deemed to be full value of consideration
Article 31 of the Act. The reason
is that the parameters for determination of the stamp
duty on lease deed fluctuate depending upon the
duration ... after the accounts are settled in accordance with
Section 48 of the Partnership Act. Thus in the entire
asset of the firm all the partners
view of the Act 48 of 2001 becoming effective
from 24.1.2001 and by which Act, documents such as agreement to
sell cannot be looked into ... conveying the title of part performance
under Section 53A of the Transfer of Property Act, 1882 of the
RFA No.191/2013 Page
after commencement of the Registration and Other Related Laws (Amendment) Act, 2001 (48 of 2001) and if such documents are not registered on or after ... Senior Division) at Alipore is an impounded document under Section 35 of the Indian Stamp Act.
The fact remains that on the basis of order
amendment brought about to
section 53A of the Transfer of Property Act, 1882 w.e.f.
24.09.2001 by the Act 48 of 2001, an agreement ... Schedule 1 of the
Indian Stamp Act, 1899 as applicable to Delhi which was
accordingly amended by the Act 48
amendment brought about to
section 53A of the Transfer of Property Act, 1882 w.e.f.
24.09.2001 by the Act 48 of 2001, an agreement ... Schedule 1 of the
Indian Stamp Act, 1899 as applicable to Delhi which was
accordingly amended by the Act 48
district court or a
court empowered under section 4A of the Guardians and Wards Act, 1890 (8
of 1890), within the local limits of whose ... Since in view of the provisions of section 54 of the
Transfer of Property Act, 1882 and section 17 of the Registration Act
