auditor as regards stamp duties, the proceedings
were initiated against the petitioner under Sections 47 & 48 of the Indian
Stamp Act, 1899. The petitioner ... ordering petitioner to deposit the deficit
stamp duty by proceedings under Section 48-B of the Stamps Act.
Miscellaneous Petition sans merit and is hereby
auditor as regards stamp duties, the proceedings
were initiated against the petitioner under Sections 47 & 48 of the Indian
Stamp Act, 1899. The petitioner ... ordering petitioner to deposit the deficit
stamp duty by proceedings under Section 48-B of the Stamps Act.
Miscellaneous Petition sans merit and is hereby
Scope and Jurisdiction of the Court under
Section 9
G Scope and Object of the Stamp Act 48 to 54
H Discussion on applicability ... payment of
stamp duty under the provisions of the Maharashtra Stamp Act
and Indian Stamp Act . It is submitted that the judgment in the
case
Government [Stamp Valuation Authority] for the
purpose of stamp duty, the value so assessed shall, for
the purpose of section 48 of the Act ... section 23A, sub-
section (5) of section 24 , section 34AA, section 35 and
section 37 of the Wealth-tax Act, 1957 (27 of 1957),
shall
stamp duty under
EX.P. No.99/2015 Pg. 11 of 28
the Indian Stamp Act, 1899 (in short 'the Stamp Act ... award on the ground that it has not been stamped.
Section 48 of the 1996 Act which is based on Article
M/S. Eveready Industries India Ltd., ... vs Pr.Cit-4, Kolkata on 13 December, 2019
title
clearance certificate after getting permission as per section 43 of the
Tenancy Act and thereafter to sell the plaintiffs.
9. Cause of action ... Suit
As per section 6(11) of the Court Fees Act, considering the sale
consideration of Rs. 2,48,880/ as mentioned in the banakhat
were not put on record when the suit was
filed. Further, the stamping on Exhibit I is dated 2nd January, 2017
and he argued that ... date the suit was filed. When Section 2(21) of the Stamp Act, 1899 is
read with Entry 48(d) of Schedule
provisions of section 50C of the Act cannot be applied
for making addition under section 69B of the Income Tax Act.
The revenue carried ... under section 69B of the Income Tax
Act. This court in the above referred decision has held that
section 50C of the Act by deeming
counsel for the petitioner that a notice under
Section 48-B of the Stamp Act was issued requiring the petitioner to produce
the sale deed ... evasion 7 stamp
duty or not.
After forming a prima facie opinion, the Collector was required to
proceed further under Section