Stamp Act, 1899, Section 47A, 75, Delhi Municipal Corporation Act, 1957, Section 147, Delhi Stamp (Prevention of Under-Valuation of Instruments) Rules, 2007, Rule 4(1)(c) -- Stamp duty - Deficiency - Two Valuations - One valuation for purpose of stamp duty under Stamp Act and other valuation for purpose of payment of transfer duty under MCD Act - Not permissible...........
Stamp Act, 1899, Section 35, Article 5(c) -- Stamp duty - Agreement to sell - Executed on deficient stamp paper - Agreement is admissible in evidence on payment of penalty equivalent to 10 times of deficient portion of stamp duty plus deficiency of stamp duty - In the instant case agreement was executed on stamp paper of Rs.300/- whereas as per Art.5(c) of Sch.1 of Stamp..........
Stamp Act, 1899, Section 35 -- Inadequately stamped document - Only an original inadequately stamped document can be validated u/s 35 of Act by paying deficiency and penalty - Photocopy of such a document cannot be validated...........
Plot -- Allotment - Deficiencies in the development work - Allottees given possession but without providing basic amenities with the result that allottees could not start construction - This is deficiency of service - Consumer Forum held that PUDA was not entitled to charge any interest prior to providing basic amenities and amount of interest which might have been..........
Agreement to sell -- Specific performance - Ready and willing - Suit filed by plaintiff with a Court fee of Rs.10 alone, knowing fully well that plaint will be returned - Plaint returned and it was kept idle for 5 years and thereafter represented the same by making good the deficiency of court fee but without depositing the balance sale consideration - Held, it makes..........
Customs Act, 1962, Section 142(1), Criminal Procedure Code, 1973, Section 482 -- Quashing of criminal proceedings - Deficient of goods placed in custody of appellant by Customs department - Since appellant is willing to deposit amount of compensation along with interest in lieu of deficiency of goods - Therefore, ends of justice would be met - Proceedings quashed...........
Prevention of Corruption Act, 1988, Section 7 -- Illegal Gratification - Proof - Complainant admitted that earth work as checked in his presence and there was deficiency in his work - Evidences shows that there was previous enmity between complainant and accused so accused could not suppose to be negotiating with complainant for accepting bribe - Acquittal of accused..........
Specific Relief Act, 1963, Section 34 -- Suit for Declaration - Will - Shown by plaintiff - Father of parties partitioned property by specifying specific portion to be inherited by them - Execution of will was duly proved by attesting witness - Will was not scribed by professional Deed writer but was written by father - No evidence led by defendant to show will was either..........
Income Tax Act, 1961, Section 256 - - Payment of penalty - Liability - Revised income considered on basis of unexplained deficiencies in shape of fixed Deposits, deficiency in stock, expenses incurred in cash and cash received on sale property etc - Held, basis of penalty is not estimated household expenses but other reasons - Held, assessee is liable to pay penalty...........
Civil Procedure Code, 1908, Order 7, Rule 11 -- Rejection of plaint - Suit for specific performance - Plaint does not disclose any details or terms of agreement to sell - No documents produced by plaintiff with regard to agreement to sell, sale consideration, time frame within which agreement must be performed amongst others - Plaint displays the clever methodology in..........
