sufficient stamp duty
and registration showing the document as partition in
view of Section 2 (15) of the Indian Stamp Act 1899 and
Section ... acknowledgment of partition, hence, not
exigible to stamp duty under Section 48 Schedule 1A
appended to Stamp Act .
Even if the document is construed
satisfied with
adoption of sale value on which stamp duty was paid, then scheme of the
Act prescribes a mechanism under sub-section ... value
adopted or assessed by the stamp valuation authority for the purpose
of payment of stamp duty shall be taken as the full value
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 ... Collector of Stamps on 28.05.2013
directing payment of stamp duty as well as penalty. The
Collector of Stamps assessed the stamp duty to the tune
year 2019-20 in compliance with Section 33 of the
Indian Stamp Act and to reject his application for renewal of liquor licence ... stamped and registered and consequently invalid, the
same is liable to be impounded by the second respondent under Section 33 of
the Indian Stamp Act
unless it has been registered.
13. Section 3 of the Indian Stamp Act provides that certain documents shall be chargeable with the stamp duty ... note is neither in the Registration Act nor in the Indian Stamp Act , there is any provision under the authority of which any public functionary
defendant that u/a 40-C of
the Karnataka Stamp Act, while the property is
being partitioned among strangers, there shall
have been stamp duty ... admitted
without objection, in view of Section 35 of the Karnataka
Stamp Act (a provision similar to Section 36 of the Indian
Stamp Act
that the award was not stamped as
per the Indian Stamp Act , and therefore was not enforceable. To press
this issued the JD relied ... award under the provisions of the Foreign
Awards Act does not require registration under the
Registration Act . In any case, in the present case
document was
registered, the stamp duty was levied under Article 6(2)
(iii) of the Stamp Act . An amount of Rs.10,000/- was
paid ... mortgage, in which event it would have
been stamped under Article 37 of the Stamp Act . When
canceling that document it is not discernible
release deed", as per the
Schedule to the Stamp Act, 1959 (Kerala) [for brevity " Stamp Act "].
2. The petitioner entered into ... District Registrar,
for further action under Section 37(2) of the Stamp Act. The District
Registrar passed Exhibit P4 order, which was challenged inter alia
payment of
deficit stamp duty and registration fees payable under the Indian Stamp
(Orissa Amendment) Act, 1962 purported to have been issued under Rule ... Indian Stamp Act, 1899
(for short, 'the Act') followed by certificate proceeding as provided under
Section 48 of the said Act. Upon reference
