Appeals are filed under Section 47-A(10)
of the Indian Stamp Act, 1899 read with Rule 9(5)(a) of the Tamil Nadu Stamp ... requisite for application of Section 47-A of the Indian Stamp
Act, 1899, is willful under valuation of property with fraudulent intention
to evade payment
provisions of the Transfer of Property Act, 1882 , the Indian Stamp Act, 1899 and the Registration Act, 1908 , and the issues of repugnancy and overriding ... Indian Stamp Act, does not define a sale, it defines a conveyance. Section 2(10) of the Indian Stamp Act, 1899, defines "Conveyance
property in question,
purportedly under Section 47A(1) of the Indian
Stamp Act, 1899, considering the land in question
to be a progressive land ... mandate of Section
47A(1) of the Indian Stamp Act, 1899, reference
can be made by the Registering authority for
determination of the proper market
Indian Stamp Act (West Bengal
Amendment) 1990 which contains the following explanation for
insertion of Section 47A:
" The Indian Stamp Duty Act, 1899 ... Indian Stamp Act, 1889 as
applicable to the State of West Bengal are not the same as
the provisions of Indian Stamp Act, 1899
Rules, 1968 and the
Registration Act, 1908 along with its Rules. Let us now take the Indian Stamp
Act, 1899 .
Object:
10. The Indian Stamp ... Stamp Act are
acting on their respective fields to achieve their distinct objects. They
are not in pari materia. While Indian Stamp Act is actually
ground that it is not stamped or not properly stamped in
accordance with provisions of the Indian Stamp Act, 1899 is different
fundamentally from ... unregistered. Merely because stamp duty and penalty have been paid
and the provisions of the Indian Stamp Act, 1899 have been complied with, it
would
this Act or the
consideration stated in the instrument, whichever is higher;”
(Emphasis supplied)
6. Section 2(12) of Indian Stamp Act, 1899, as amended ... requirement under law.
15. The Suits Valuation Act, 1887 and The Indian Stamp Act, 1899 operate
in different fields. However, going by the scheme
certificate. Learned counsel further refers to section 3 of the Indian Stamp Act, 1899, and the definition of the term "conveyance" defined ... Schedule I read with section 2(10) of the Indian Stamp Act, 1899. What is conveyed is a part of a larger extent. Learned counsel
been properly stamped and, therefore, in
the light of the statutory provisions as contained u/S. 33 of
the Indian Stamp Act, 1899, the same ... document is not sufficiently stamped. An
application was preferred u/S. 33 of the Indian Stamp Act,
1899 by the defendants (petitioners) for impounding
praying for the quashing of a notice issued under the Indian Stamp Act . 1899 as applicable to Tamil Nadu.
2. The facts and circumstances relating ... been received under Section 47-A (1) of the Indian Stamp Act, 1899 from the Joint-Sub-Registrar No. 1 Madras Registering Office being
