Showing : 21-30 of 75 Results

SUPREME COURT OF INDIA
Year of decision: 2013
Details
Stamp Act, 1899, Section 28, 47A-- Article 5(b-1) of Schedule 1B (As in Uttarakhand)- Agreement to sell - Registration - Stamp duty - Recovery of deficient stamp duty - Agreement to sell cancelled within two months of the execution thereof - Held, subsequent conduct of the parties in cancelling the agreement not a reason for not..........
SUPREME COURT OF INDIA
Year of decision: 2013
Details
Stamp Act, 1899, Section 28, 47A-- Article 5(b1) of Schedule 1B (As in Uttarakhand) - Agreement to sell - Registration - Stamp duty - Stamp duty is payable on 50% of the value of consideration of the sale agreement...........
SUPREME COURT OF INDIA
Year of decision: 2013
Details
Stamp Act, 1899, Section 47, 2(16B), Registration Act, 1908, Section 47, 18- - Assessment of stamp duty - Registering authority - Difference of opinion - Procedure to be followed - Held, where registering authority has any difference of opinion as to assessment on stamp duty of instrument presented for registration on orders of Court, it will only be appropriate that..........
SUPREME COURT OF INDIA
Year of decision: 2012
Details
Stamp Act, 1899, Article 45(d)(as-- Duty on power of attorney - Classification of agents without consideration into one who are relations of executant and those who are not his kith and kin - Not unreasonable - Provisions seeks to curb improper transfer of immovable property - Provision - not irrational...........
SUPREME COURT OF INDIA
Year of decision: 2012
Details
Limitation Act, 1963, Article 136-- Execution - Limitation - Two conditions for execution of the decree are (i) the judgment has to be converted into a decree and (ii) the decree should be enforceable - Limitation cannot be said to begin only when the decree is engrossed on the stamp paper...........
SUPREME COURT OF INDIA
Year of decision: 2011
Details
Rajasthan Stamp Act, 1999, Section 65(1)-- Proviso - Order to pay deficit stamp duty - Revision against - Requirement of deposit of 50% of the demand before a revision is entertained - Validity of - Held, it is only a condition for grant of right of revision - Proviso does not render the right of revision illusory and is within the..........
SUPREME COURT OF INDIA
Year of decision: 2011
Details
Constitution of India, 1950, Article 226, Rajasthan Stamp Act, 1999, Section 65-- Demand of deficit stamp duty - Writ petition thereagainst - Alternative remedy - Held, writ petition cannot be rejected on ground of availability of alternative remedy of revision u/s 65 - Court should look into whether determination of value of property purchased by appellant and demand of..........
SUPREME COURT OF INDIA
Year of decision: 2011
Details
Contract Act, 1872, Section 17, Arbitration Act, 1940, Section 32,33-- Arbitral award - To avoid stamp duty - References to arbitration, proceedings before arbitrator, awards of arbitrator and proceedings in court to get decrees in terms of awards, and decrees in terms of award were all sham and bogus - Sole fraudulent object being to avoid payment of stamp duty and..........
SUPREME COURT OF INDIA
Year of decision: 2011
Details
Stamp Act, 1899, Section 2(16)(c), Transfer of Property Act, 1882, Section 105-- Lease - Definition of lease contained in S.2(16)(c) of Stamp Act is very wide and even if the transaction does not amount to a lease u/s 105 of TPA, the same may nonetheless be a lease for the purpose of the Act...........
SUPREME COURT OF INDIA
Year of decision: 2011
Details
Stamp Act, 1899, Section 2(16)(c)-- Schedule 1-B, Article 35(b), 57, - Collection of toll tax - Grant of lease - Any instrument by which toll of any description is let is a lease for the purpose of S.2(16) of the Act - Stamp duty on such lease is payable under Article 35 of Schedule 1-B of the act and not under article 57 thereof...........

Showing : 21-30 of 75 Results