Stamp Act, 1899, Section 47A -- Correct valuation of property - Nothing wrong or illegal whereby Sub Registrar makes a reference to the Collector for correct valuation of property...........
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...........
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 taking action u/ss 33 & 38 of the Act...........
Stamp Act, 1899, Section 47A(2), Haryana Stamp (Prevention of Under Valuation of Instruments) Rules, 1978, Section 5(1) - - Market value of land - Determination - Validity - Only reason assigned for determining market value forthcoming from impugned order is bald assertion that property in question is located at Urban Estate, Hisar where all modern facilities and amenities..........
Stamp Act, 1899, Article 47A -- Release deed i.e. transfer of ownership in immovable property by one co-owner to another co-onwer or some of the co-owners with or without consideration - Held, stamp duty is not payable as a sale deed...........
Stamp Act, 1899, Section 47A, Uttar Pradesh Stamp Rules, 1942, Rule 340 -- Deficiency in stamp duty - Quashing of demand notice - Appeal against - Nature of user is relatable to date of purchase and it is relevant for calculation of stamp duty - Merely because property was purchased for residential purpose and is now being used for commercial purpose at the later point of..........
Stamp Act, 1899, Section 47A -- Stamp duty - Fixation of - Sale deed - Perusal of sale deed reveals that stamp duty was not paid by petitioners as has been fixed by Collector - Sale deed was executed for a sale consideration of Rs.80,000/- - Therefore, if market rate of land in question is calculated @ Rs.2,00,000/- per Acre, total market value of 2.36 acre land comes to..........
Stamp Act, 1899, Section 29, 47A, 48 -- A registered Society purchased land vide duly registered sale deed but there was deficiency in payment of stamp duty - Subsequently society sold the land in question to four other purchasers - Liability to pay deficient stamp duty - Held, respondent-state has no authority to recover the shortage of stamp duty on sale deed executed in..........
Registration Act, 1908, Section 47A -- Proper stamp duty - Sub Registrar who is the Registering Officer, is not competent to determine the proper duty payable on an instrument or to make demand thereof - Sub Registrar can only make a reference to the Collector, who thereupon, has to determine the proper duty payable on the instrument - Said determination has to be after..........
Registration Act, 1908, Section 47A -- Deficient stamp duty - Demand notice - Collector can initiate proceedings only within period of three years...........
