Stamp Act, 1899, Section 47A -- Deficient stamp duty - Recovery - Limitation - Proceedings u/s 47A(3) of the Act, as applicable to State of Punjab, cannot be initiated beyond a period of 3 years from the date of registration of document...........
Stamp Act, 1899, Section 33, 35 -- Unstamped agreement to sell - Not admissible in evidence, until and unless appropriate stamp duty is paid - Trial Court directed to impound agreement to sell and remit the same to Collector for determining appropriate stamp duty...........
Stamp Act, 1899, Section 33, 35(As -- Impounding of document - Agreement to sell - Not duly stamped - Agreement to sell drafted on plaint paper - Not within purview of documents not duly stamped - Document cannot be impounded U.O.13.R.8 CPC. (Civil Procedure Code, 1908, O.13.R.8)...........
Civil Procedure Code, 1908, Order 16, Rule 1(2) -- Summoning of witnesses - Not named in list of witnesses - Suit for cancellation of power of attorney and consequential sale deed - Original plaintiff executant of document expired - Two persons stamp vendor and Advocate Notary Public, who sold stamp in question and notarized document, thus become very relevant for purpose..........
Stamp Act, 1899, Section 2(16)(c), Article 35 -- Schedule I - Lease - Stamp duty - Right to collect tools (fees) called "Tehbazari" let by Corporation to person concerned squarely attracts S.2(16)(c) of the Act and partakes the character of "lease" and is accordingly chargeable to payment of Stamp duty as per rates specified in Art.35 of Schedule I of the Act as "Lease"...........
Stamp Act, 1899, Section 2(16)(c), Transfer of Property Act, 1882, Section 105 -- Lease - Expression "Lease" under Stamp Act has a wider meaning as compared to its original meaning contained in S.105 of T.P. Act, in view of use of expression "and includes also" in S.2(16) of Stamp Act...........
Agreement to sell -- Specific performance - Agreement not executed between parties on stamp paper - A letter signed by defendant in name of plaintiff is supposed to be contract to be performed - Though execution of document is admitted but truthfulness of contents was denied by defendant - Plaintiff failed to discharge his burden of proof of agreement and proof of..........
Kerala Stamp Act, 1959, Article 15 -- Instrument - or deed cancelling a registered document `relating to deposit of title deeds' falls under Art.15 of schedule to the Act...........
Kerala Stamp Act, 1959, Article 47 -- Reconveyance of mortgaged property - Transfer of title and possession - It amounts to release and not reconveyance - Deed sought to be registered relates to release of documents deposited and not reconvey of any property...........
Stamp Act, 1899, Section 35(a) -- Stamp duty - Mortgage deed - To attract stamp duty u/art 35(a) of the Act, mortgagor must hand over possession of subject property to mortgagee...........
