make it clear that if the objection relates to deficiency of stamp duty of a document the Court has to decide the objection before proceeding ... hereunder:
Section 3 of the Indian Stamp Act, 1899 (Stamp Act , for brevity) is a charging section and requires the instruments enumerated therein chargeable with
Indian Registration Act, 1908 and Section 35 of the
Indian Stamp Act, 1899 with the following observations:-
8) kDjhuH/gpujpthjpahy; FwpaPL ... improperly not stamped, such instrument cannot be
admitted in evidence in terms of Section 35 of the Indian Stamp Act,
1899. Paragraph No.14 from
Indian Registration Act, 1908 and Section 35 of the
Indian Stamp Act, 1899 with the following observations:-
8) kDjhuH/gpujpthjpahy; FwpaPL ... improperly not stamped, such instrument cannot be
admitted in evidence in terms of Section 35 of the Indian Stamp Act,
1899. Paragraph No.14 from
under Article 55(D)(ii) of Schedule I of the Indian Stamp Act, 1899 .
When the document in question presented for registration, the second
respondent ... same under Section
33 r/w Section 40 of the Indian Stamp Act, 1899. Accordingly, they demanded
the deficit stamp duty
document
for undervaluation under Section 47-A of the Indian Stamp Act,
1899.
19. He would submit that in view of this misconception the
learned ... Indian
Stamp Act as being insufficiently stamped.
27. Infact, the procedure that is contemplated under
Section 47 (A) of the Indian Stamp Act, 1899
objection was raised that it
requires stamp duty under Article 47- A of Indian Stamp Act, 1899 ,
('the Act', for brevity ... relates to substantive law, such as the
Registration Act, 1908 or the Indian Stamp Act, 1899 . In this case
also, the decision of the Supreme
further contended that,
even Article 47- A of Indian Stamp Act,1899 , as applicable to the
State of Andhra Pradesh, in respect of agreements ... instrument' in terms of Section 2 of
the Indian Stamp Act,1899 in this context, on behalf of the
petitioner.
7. On behalf
requirements of the Registration Act, 1908 are to be differentiated from the requirements of the Stamp Act, 1899 . Section 35 of the Stamp Act, 1899 ... requirement of collection of deficit stamp duty and stamp duty penalty under Section 35 of the Indian Stamp Act, 1899, and that even if such
same is a purported sale
deed and has been inscribed on a stamp paper of Rs. 5/- and the
consideration has been indicated ... Act,1882 / Section 17 of
the Registration Act,1908 and is required to bear stamp duty as
indicated in the Indian Stamp Act, 1899
unregistered sale deed requires
payment of stamp duty applicable to
deed of conveyance.
B. Stamp Act, 1899 - S.35 - for any
purpose admissibility of insufficiently ... Stamp Act, 1899 (the Act). The
unregistered deed of sale is an
instrument which requires payment of
the stamp duty applicable to a deed
