Act, 1959, which deals with allowance for spoiled
stamps, and Section 48 of the Kerala Stamp Act, 1959, which enables
filing of an application ... facts, make allowance for impressed
stamps [or e-stamps] spoiled in the cases hereinafter mentioned,
namely:
(a) the stamp on any paper inadvertently and undersignedly
term „misused stamps‟,
the stamps of greater value than required or stamps of description other than
that prescribed by any rules or stamps that ... 2021
14
“52. Allowance for stamps not required for use: When any person
is possessed of a stamp or stamps which have not been, spoiled
term ‘misused stamps’, the stamps of greater value than required or stamps
of description other than that prescribed by any rules or stamps that ... 2021
14
“52. Allowance for stamps not required for use: When
any person is possessed of a stamp or stamps which
have not been, spoiled
petitioner on 03.04.2017 under Section 47-A(5)
of Indian Stamp Act, 1899 and to number and dispose off the same in
accordance with ... Special
Tahsildar (Stamps), Gobichettipalayam on 31.07.2015 had sent a final
notice to the petitioner under Section 47-A(3) of Indian Stamp Act, 1899
Page
Stamp (Prevention of Undervaluation of Instruments Rules, 1968) to
set aside the proceedings initiated by the respondents under Section
47A of the Indian Stamp Act ... Indian Stamp Act. However, actions were initiated under the
Revenue Recovery Act for the recovery of deficit stamp duty.
Section 48 of the Act
clearly barred by
limitation as provided under Section 47 of the Stamp Act, 1899 but
the Collector of Stamps, despite noting the petitioner ... itself is barred by limitation in violation of the
provisions of Stamp Act and as such the order cannot be sustained
in the eyes
provisions of
Section 47(1)(5) of the Kerala Stamp Act 1959; while the
provisions of Section 48 thereof had not been even adverted ... under the provisions of Section 47(1)(5) of the Kerala Stamp
Act, 1959 and argued that the same is irreproachable. He,
therefore, prayed that
stamp duty and interest/penalty to be paid on the aforesaid
agreement.
3. In the application filed under Section 48 of the Rajasthan
Stamps Act ... stamp duty of the respondent. The applicant
has right to recover the same from respondent
under section 48 of the Rajasthan Stamp Act,
1998. Copy
question as to whether these amendments by the Finance Act, 2018 and Finance Act, 2020
could be said to be retrospective in effect and could ... note of certain important legislative amendments
by the Finance Act 2018 and Finance 2020. By Finance Act, 2018 , the third proviso to
Section
passed by Collector of Stamp in exercise of power
under Section 40 and 48 B of Stamp Act by which they have been directed ... conveyance and liable to be
stamped and registered under section 2(14) of the Stamps Act. The
Collector has not committed any error while demanding
