passed an order impounding the MOU
and directed the Office to forward the said MOU to the Collector of stamps for
adjudication of stamp duty ... favour of the petitioner under
the said MOU, the said MOU is required to be stamped before the same can be
considered by this court
consideration of the provisions of MOU in my prima facie view, the said MOU requires
payment of stamp duty under article ... forwarded to the Collector of Stamp for adjudication of stamp duty and penalty to be
payable under the Bombay Stamp Act . In my view
stamp duty and penalty;
2] As noted above, the Additional Controller of Stamps, Mumbai,
in appeal under section 32-B of the Maharashtra Stamp ... stamp authorities. Such adjudication
was carried out by the stamp authorities in terms of
section 31 of the said act and the stamp duty
Sudhir Jain, the stamp
vendor, who issued/sold the stamp paper no. F.635829 on
which original MOU was executed on 15.12.2009, was
interrogated ... found that the stamp paper vendor Sh.
Ramesh Batra's stamp register bore no name as to whom the stamp paper number
MOU was required to be stamped under schedule I
of the Bombay Stamp Act and not having been stamped sufficiently and not having
been registered ... Bombay Stamp Act, 1958. Article
5(ga) of the Schedule relates to the stamp duty payable on an
agreement or MOU where it relates
being the purchaser and the selling parties and this MOU is
undated and only the stamp is of November 2007. There appears no signature ... incorporated in the latter period
to that of MoU stamp date nor can it be taken as corroborative evidence to
make addition and also
grounds :
(i) It is firstly submitted that the MOU dated 9 March 1994 is
inadequately stamped and also not registered. It is submitted that ... frivolous grounds. The learned Arbitrator also found that
the MOU was properly stamped. The learned Arbitrator found that the
MOU operated only as an agreement
also
submitted that on the same date, there was a notarised
MoU executed between the defendant No.1 with plaintiff
whereby the defendant ... plaintiffs had already paid Rs. 84
Lakh under the said MoU to defendant No.1. Thus, according
to Mr. Thakore, learned Senior Counsel, there
Collector(Stamps) u/S 31 r/W Section 32 of the Indian Stamps Act
for adjudication of proper stamp duty. The Collector(Stamps) vide
order ... stamped as required under the
Stamps Act or insufficient stamped, it is rendered inadmissible in
evidence under Section 33 and 35 of the Stamps
submitted that the payment of Rs. 100/- as stamp duty on
the said MOU is accordingly made. It is submitted that ... issue raised by the respondents whether the said MOU is
insufficiently stamped or not or is compulsorily required to be registered or not
and whether
