that the original
instrument is not properly stamped and proceedings under Section 40 of
Indian Stamp Act would be initiated. It is submitted that ... Act 1894 or under Act 19 of 1838, or the
Indian Registration of Ships Act, 1841 (10 of
1841) as amended by subsequent Acts
Borivali declining refund of the stamp duty under section 48 of the
Stamp Act, 1958.
3. Shorn of superfluities, the background facts can be stated ... Collector of Stamps can make allowance for impressed stamps. One
of the category specified in sub clause (c) is the stamp used for an
instrument
stamp duty after
cancellation of transaction of purchase of flat. That the case of Petitioners
would be governed by unamended provisions of the Stamp Act ... Additional
Collector of Stamps, who recommended the refund to CCRA. It appears that,
though Section 47 of the Stamp Act empowers Collector to make
stamp duty.
It is the liability of the purchaser to pay the stamp duty even as per
Section 55 of Transfer of Property Act. Thus ... Indian Stamp Act as well as Section 55 of
Transfer of Property Act, liability to pay the stamp duty is on the
purchaser unless
sufficiently stamped, definitely, the document
is to be impounded as required under Section 33 of the
Karnataka Stamp Act. None of the provisions under Karnataka ... hand
Section 48 of the Indian Stamp Act and Section 80A of the
Registration Act (Karnataka Amendment) Act authorizes
recovery of such duties, penalties
said
document under Section 58(a) (ii) (A) of the Stamp Act stating that the
settlement is not between the family members since the property ... deed would have attracted
much more stamp duty under Article 46B(ii) of the Indian Stamp Act, 1899 .
6.6 Further, the writ petitioners
deficit stamp duty was registered under Section
33 read with Section 40-B and 48-B of the Indian Stamp Act, 1899 and show
cause ... issued under Section 9(1) of the Indian Stamp Act and the proper stamp duty
has not been paid in the instrument in accordance with
Transfer of
Property Act (for short “the TP Act ”). If “lease” under
22
Section 2(16) of the Stamp Act includes therein four
specified categories ... considered
as “lease” for the purpose of payment of stamp duty
under the Stamp Act .”
30. Thus, the view taken by the High Court further
M/S. Depe Global Shipping Agencies Pvt. ... vs M/S. Mather And Platt (India) Ltd
Secretary of the petitioner in
Haryana. The requisite stamp duty as per the Indian Stamp Act, 1899
(hereinafter referred to as "the Act ... instrument chargeable‟ or the expression „instrument
not duly stamped‟ used in Section 33 of the Stamp Act
is to be understood in the light
