between the parties was a lease and was subject to stamp duty as lease in terms of the Stamp Act . These letters were issued ... Stamp Act or the Registration Act . I have scanned through all the provisions of the Stamp Act as also the Registration Act , but nowhere
Indian Stamp Act, and therefore chargeable with stamp duty under Article 35 Schedule 1-B of the Indian Stamp Act.
The judgment relied upon ... Indian Stamp Act, chargeable to stamp duty under Article 35 Schedule 1-B of the Indian Stamp Act.
The contention on behalf of the company
agreement to lease" in the Stamp Act and the Registration Act. In the Indian Registration Act lease has been defined ... Registration Act and the Stamp Act could be read together for interpreting the Stamp Act , and that "Both under the Indian Stamp Act
Bombay Stamps Act, 1958 defined the
term lease as under:-
"(n) "lease" means a lease of immovable [or movable(or both)]
property ... Stamp Act . He invited my attention
to Article 35 of the Indian Stamp Act which is para-materia Article 36 of
the Bombay Stamp Act
Stamp Act, 1899 and Section 2 (7) of the Registration Act reads
as under:-
Clause 2(16) of the Indian Stamp Act :
Clause (16) - Lease ... instrument
compulsorily registered under the Registration Act liable to pay stamp
duty under the Indian Stamp Act .
14. Learned Senior Counsel for the petitioner contended
Transfer
of Property Act, 1882 . However, for the purposes of stamp duty in the
Bombay Stamp Act, 1958 , a lease will also include a patta ... found in the Bombay Stamp Act itself. Thus, the Bombay Stamp Act
when it defines the term "lease" and imposes stamp duty
section 26
of the Indian Stamp Act, 1899 provides for computation of
stamp duty on mining lease on the basis of royalty.
- 27 -
2025:JHHC ... alone is a lease.
95. Thus, submission has been made that ‗mining lease' is a
lease under The Indian Stamp Act,1899 and Transfer
stamped under
Article 36(ii) of Schedule I to the Maharashtra Stamp Act,
1958 (' Stamp Act ') and the petitioner paid stamp duty ... Stamp Act. Upon
adjudication by the Collector about the stamp duty to be
levied, a certificate was issued under Section 32 of the
Stamp Act
stamped under
Article 36(ii) of Schedule I to the Maharashtra Stamp Act,
1958 (' Stamp Act ') and the petitioner paid stamp duty ... Stamp Act. Upon
adjudication by the Collector about the stamp duty to be
levied, a certificate was issued under Section 32 of the
Stamp Act
stamped under
Article 36(ii) of Schedule I to the Maharashtra Stamp Act,
1958 (' Stamp Act ') and the petitioner paid stamp duty ... Stamp Act. Upon
adjudication by the Collector about the stamp duty to be
levied, a certificate was issued under Section 32 of the
Stamp Act
