Stamp Act, 1899, Section 3 -- Stamp duty - Sale of resin - Sale of resin is held to be a conveyance - Stamp duty would be payable on it as per schedule contained under the Act...........
Stamp Act, 1899, Section 33 -- Impounding of un-stamped and un-registered document - Development agreement - Obligation of paying registration fees and stamp duty is on Unitech - Unitech's claim to compensatory payment cannot be defeated on sole ground of payment of stamp duty - Development agreement shall have to be impounded and be presented to Chief Controlling Revenue..........
Registration Act, 1908, Section 17(1A) -- Registration - Document which purports to transfer interest in a immovable property of huge amount in terms of S.53-A of Transfer of Property Act, needs compulsory registration by virtue of S.17(1-A) of the Act - Such document u/s 2(10) of Stamp Act falls under Schedule 1 of Stamp Act for which proper Stamp duty is to be levied and..........
Registration Act, 1908, Section 17, Stamp Act, 1899, Section 2(10) -- Conveyance deed - Unregistered and unstamped document - Payment of part of consideration amount and handing over of possession of property is nothing but a conveyance and therefore, is governed under Registration Act as well as Stamp Act...........
Family Settlement -- Unregistered - Xerox copy of unregistered family arrangement deed does not require stamp duty - Stamp duty can be collected only on original unregistered family arrangement...........
Registration Act, 1908, Section 17, Stamp Act, 1899, Section 33, 35 -- Unregistered and unstamped document - Determination of appropriate stamp duty - Does not meet the requirement of registration - Even if stamp duty is paid after impounding, document is still inadmissible if it requires registration but is unregistered...........
Stamp Act, 1899, Section 35 -- Whether the statutory bar contained in S.35 of the Act applicable to instruments chargeable to Stamp Duty u/s 3 r/w Schedule to the Act, would also render the arbitration agreement contained in such an instrument, which is not chargeable to payment of stamp duty, as being non-existent, un-enforceable, or invalid, pending payment of stamp duty..........
Agreement to sell -- Validity - Stamp papers purchased in the year 1986 and agreement executed in the year 1987 - Evidence of PW1 that agreement was executed within few months of purchase of stamp papers whereas stamp paper was purchased more than a year earlier to the execution of agreement - Casts serious doubt about genuineness of agreement...........
Transfer of Property Act, 1882, Section 54 -- Sale of house, measuring 220 Sq. Yards, with description of four room - There are in fact ten rooms in the house - Plea that only four rooms were sold - Held, mere non disclosure of all the rooms attracts evasion of stamp duty but it cannot be said that entire house was not transferred by sale deed when it is evident that..........
Registration Act, 1908, Section 17, 49, Stamp Act, 1899, Article 47A -- Stamp Act, Explanation I Schedule I - Agreement to sell - Non possessory agreement of sale - Agreement does not fall within scope of Schedule I, Art.47-A, Explanation I of Stamp Act, 1899 - Impugned order that non-possessory agreement of sale cannot be received in evidence set aside...........
