deficit stamp duty or such deficit
stamp duty is not recovered by coercive process under Section 48
of the Act, the Registering officer shall destroy ... date of the Collectors orders under
sub- section (2) of Section 47 .
Section 48 of the Stamp Act reads as follows:
Recovery of duties
initiated for recovery of duties and penalties under section 48 of the Stamp Act, but, withholding the document is unwarranted.
9. Learned Special Government Pleader ... there would not be any loss to the Exchequer. Section 48 of the Stamp Act also provides for the State to proceed to recover
Parliament Act No.48 of 2001) amended The Registration Act, 1908 ;
The Transfer of Property Act, 1882 and The Indian Stamp Act, 1899 .
Section ... Indian Stamp
Act . On 15.11.2007, an amendment carried by State of Punjab by enacting
the Indian Stamp (Punjab Amendment) Act, 1994 (Punjab Act
instrument not duly stamped are distinct and separate from that under Section 31 of the Stamp Act which is complete by itself and ends with ... functions under Section 33 of the Stamp Act were also to cover those under Section 31 of the said Act, the position, according to their
when the Transfer of Property Act, 1882 and
Stamp Act, 1899 as applicable to Delhi, were amended vide Act 48 ... falling under Section 53A of the Transfer of Property Act, 1882 to be stamped is
Article 23 A of the Stamp Act .
In fact
sale deeds by
virtue of proviso (b) to Section 48(3) of
the Kerala Stamp Act, 1959 in case the
petitioner is compelled to substitute ... document could not be effected
within the time limit stipulated in sections 23 and 25 of the
W.P.(C)No.4181
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
India).
1. Notaries Act, 1952 (53 of 1952).
2. Sections 32-33 , Indian Registration Act, 1908, infra.
16ยป
17
Under section 33(4) , a power ... Attorney Act .
Stamp Act .
6.3. Then there are provisions in the Indian Stamp Act,
1899 , First Schedule, Entry 48, for the stamping of a power
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
stamp duty. Section 33 of the Act, 1899 is with
respect to examination and impounding of instruments and
Section 35 of the Act, 1899 makes ... duly stamped. Under Section 40 of the Act,
1899, the Collector's power to stamp instrument impounded
has been provided and Section 48
