Criminal Procedure Code, 1973, Section 451, 457 -- Release of seized non-judicial stamp register - Case under NDPS Act - Seized register is a corroborative piece of evidence - It is therefore directed that certified zerox copy of seized register be obtained and same be placed on record and after that seized non-judicial stamp register will be handed over to petitioner with..........
Negotiable Instruments Act, 1881, Section 138 -- Dishonour of cheque - Complaint was filed by misusing the blank signed cheque and stamp paper handed over by accused as security for amount advanced to his sister - Evidence is thoroughly insufficient to prove payment of amount of Rs.30 lakhs to accused - Presumption u/ss 118(a), 139 of the Act not attracted - Although..........
Stamp Act, 1899, Section 47A -- Stamp duty - Value of plant and machinery which was permanently embedded to earth must be part of property for the purpose of stamp duty and other charges as per law...........
Stamp Act, 1899, Section 47A, Article 23 -- Schedule IB (as applicable to State of UP) - Stamp duty payable on registration of sale deed - Market value of property - Stamp duty is payable on the market value of sale deed property on the date of execution of sale deed - Stamp duty is payable on the basis of market value of property and not on the consideration mentioned in..........
Stamp Act, 1899, Section 47A, Article 23 -- Schedule IB (as applicable to State of UP) - Stamp duty payable on registration of sale deed - Market value of property - Market value fixed by adopting method used for levy of property tax under Municipal Laws - Such a value cannot be taken as the basis for determining the market value for the purposes of Article 23 of the Act...........
Stamp Act, 1899, Section 47A, Article 23 -- Schedule IB (as applicable to State of UP) - Stamp duty payable on registration of sale deed - Market value of property - Property in possession of tenants - Market value can be determined by comparison method - If no comparable instances are found, market value can be fixed by making an appropriate deduction from the market..........
Stamp Act, 1899, Section 47A, Article 23 -- Schedule IB (as applicable to State of UP) - Stamp duty payable on registration of sale deed - Stamp duty - Determination of Market value of property - Issue regarding market value of sale deed land on the date of execution of sale deed is required to be decided by permitting parties to adduce oral and documentary evidence...........
Stamp Act, 1899, Section 47A -- Stamp duty is levied with reference to date on which instrument in question is executed...........
Registration Act, 1908, Section 17(2)(vi), Maharashtra Stamp Act, 1958, Section 46 -- Proviso - Registration - Compromise decree effectuating partition of an agricultural land does not require compulsory registration in view of S.17(2)(vi) of the Act and it would also not require payment of stamp duty on valuation of property, but would be governed by S.46 Proviso (b), (c)..........
Civil Procedure Code, 1908, Section 151, Order 13, Rule 3 -- Admissibility of document - Unregistered and insufficiently stamped document - Liberty is granted to raise objection in the course of suit proceedings as to admissibility of document or otherwise of document for want of registration in terms of S.17(1) of Registration Act, if it is open or otherwise permissible -..........
