Revenue record -- Alteration in pattadar passbook and title deed passbook - Corrections in pattadar passbook and title deed passbook were attested by Mandal Revenue Officer and rubber stamp of Mandal Revenue Officer was also affixed - There is thus, no force in the contention that since there were material alterations in pattadar passbook and title deed passbook, same..........
Stamp Act, 1899, Section 47A -- Deficient stamp duty - Consent deed - Petitioner purchased property and entire revenue records were mutated in favour of petitioner - Original owner interfered with possession of petitioner by contending that father of petitioner had no valid title over the property - However, matter was settled in meditation by paying Rs.11 lakhs to..........
Negotiable Instruments Act, 1881, Section 13 -- Negotiable Instrument - Once any negotiable instrument contains the signature of the executants on proper revenue stamp, it amounts to its execution...........
Revenue stamp -- Use of old revenue stamps - There is no bar in law for using old revenue stamps on the documents executed later on...........
Stamp Act, 1899, Section 35 -- Deficient stamp duty - Imposition of penalty to the extent of ten times - No material to show that petitioner intentionally tried to evade payment of stamp duty or attempted to cause loss to revenue - Petitioner is ready and willing to pay deficient stamp duty - Petitioner shall be liable to deposit stamp duty along with equivalent amount as..........
Stamp Act, 1899, Section 35 -- Deficient stamp duty - Imposition of penalty to the extent of ten times - No material to show that petitioner intentionally tried to evade payment of stamp duty or attempted to cause loss to revenue - Petitioner is ready and willing to pay deficient stamp duty - Petitioner shall be liable to deposit stamp duty along with equivalent amount as..........
Will -- Suspicious circumstances - Plaintiff stated that Wills were executed on stamp papers, however, Wills on record have been executed on plain papers - Defendants have taken a plea that their thumb impressions were obtained on some blank papers on the pretext of using these thumb impressions in civil case - Both the testators were illiterates is duly corroborated by..........
Court Fees Act, 1870, Section 7(V)(I)(c) -- Court fee - Valuation of suit - Aspect of circle rate as notified by Collector of district cannot be a valid proposition for determining market value of a suit property, as such assessment is only for purposes of registration of deeds and imposing stamp duty by revenue authorities...........
Stamp Act, 1899, Section 33, 35, 38, 39 -- Deficient stamp duty - Penalty - Parties entered into an agreement to sell without having knowledge of amendment carried out by State of Punjab - Amount of deficient stamp duty comes to Rs.6 lakhs approximately - No material on record that plaintiff intentionally tried to evade payment of stamp duty or tried to cause loss to..........
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..........
