Stamp Act, 1899, Section 47A -- Deficient stamp duty - Stamp duty imposed on the basis of ex parte report of Collector which was submitted without making any inspection by respondent as per R.7(3)(c) of Rules 1977 - Order passed u/s 47-A of the Act set aside...........
Stamp Act, 1899, Section 47A -- (As amended in State of HP) - Deficient stamp duty - Recovery notices - Sub-Registrar cum Naib-Tehsildar had no jurisdiction or authority u/s 47-A of the Act for issuance of recovery notices - Jurisdiction if any vests with Collector that too in terms of provisions of S.47-A of the Act - Recovery notices quashed and set aside...........
Stamp Act, 1899, Section 47A(1) -- Deficient stamp duty - Sub-Registrar after registration of document had no authority/jurisdiction to refer the matter to Collector u/s 47-A(1) of the Act for determination of market value of property and proper duty payable thereon, as action of sub-Registrar is not only arbitrary and perverse but also against the mandate of S.47-A(1) of..........
Stamp Act, 1899, Section 47A -- Recall of order passed u/s 47-A of the Act - Power of Collector - Collector has no power to recall and review his own order, as no such power has been conferred u/s 47-A of the Act...........
Stamp Act, 1899, Section 47A(3) -- Stamp duty - Determination of nature of land - Residential or agricultural - Spot inspection by authorities is the key factor in determining the true nature of land or property - Khasra record should not be blindly accepted as accurate on the basis of its description in the official record without validation from on-site inspection - Land..........
Stamp Act, 1899, Section 47A -- Deficient stamp duty - Spot verification carried out by authorities indicated that property was non-commercial in nature - Rejection of such spot verification without assigning any reason to the same and imposition of stamp duty only on the basis that sale deed that was registered, indicated that property was commercial in nature is clearly..........
Stamp Act, 1899, Section 47A -- Gift deed - Deficient stamp duty - For levying stamp duty on gift deed, provisions of S.47-A of the Act do not come into play - There is no requirement of determination of market value in case of gift deeds...........
Stamp Act, 1899, Section 47A -- Proceedings u/s 47A of the Act can be initiated within a period of 3 years from the date of execution of sale deed...........
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..........
