Stamp Act, 1899, Section 47A -- (as amended in State of A.P) - Stamp duty - Agreement to sell - Where agreement to sell evidences delivery of possession even prior to execution of agreement of sale, said document would have to be treated as a sale falling within ambit of Art.47-A of Schedule 1-A of the Act...........
Stamp Act, 1899, Section 47A -- (as amended by State of UP) - Deficient stamp duty - Sale deed - Show cause notice issued to petitioner erroneous and lacking in material particulars - Date of sale deed mentioned in notice is in complete variance to sale deed in question - Even, ex parte report of Sub-Registrar cannot be relied upon by authority concerned for ascertaining..........
Stamp Act, 1899, Section 47A -- (As amended by State of U.P) - Deficient stamp duty - Gift deed - Agricultural land was gifted by father-in-law in favour of petitioner - Revenue authorities have failed to bring on record any material to substantiate that any Abadi was existing nearby - It is admitted case of District authorities that it is an agricultural land - Gift deed..........
Stamp Act, 1899, Section 47A, 33 -- Deficient stamp duty - Same officer who had submitted the report had passed the order of deficiency of stamp exercising power u/ss 33, 47-A of the Act - Order imposing deficiency held, illegal and arbitrary and same cannot be sustained...........
Stamp Act, 1899, Section 47A(4) -- (as amended in State of U.P) - Deficient stamp duty - Penalty - Collector is not empowered to impose penalty u/s 47-A(4) of the Act - Only power vested in Collector is to determine market value of property...........
Stamp Act, 1899, Section 47A(4) -- (as amended in State of U.P) - Deficient stamp duty - Penalty - Neither there is any reference of on spot inspection report or sketch map in impugned order of determining deficiency of Court fee and imposing penalty, nor same has been filed in the counter affidavit by respondents to refute the allegations made by petitioner in writ..........
Registration Act, 1908, Section 17, 49, Stamp Act, 1899, Article 47A -- Stamp Act, Explanation I Schedule I - Agreement to sell - Non possessory agreement of sale - Agreement does not fall within scope of Schedule I, Art.47-A, Explanation I of Stamp Act, 1899 - Impugned order that non-possessory agreement of sale cannot be received in evidence set aside...........
Stamp Act, 1899, Section 47A -- (as amended in State of Tamil Nadu) - Order passed u/s 47-A(2) of the Act - Appeal - While entertaining appeal, if an obvious illegality is noticed by Court, it can certainly exercise suo moto power to undo mistake, or rectify an error committed by subordinate officer or authority subject to such restrictions as are imposed on exercise of..........
Stamp Act, 1899, Article 47A -- Sch.1-A - Stamp duty - Agreement to sell - Where agreement to sell contains a clause regarding delivery of possession of property, same requires to be stamped as per Art.47-A under Sch.1-A of the Act and unless it is impounded, it cannot be received in evidence...........
Stamp Act, 1899, Section 47A -- Deficient stamp duty - Assessment - Land in question has potential of being used for no, agricultural purposes - There is no document in the form of comparable sale deed of any property in the vicinity - Burden to prove that market value of property is more than that disclosed in the sale deed is to be discharged by State, which State has..........
