Registration Act, 1908, Section 17, Stamp Act, 1899, Section 2, 35 -- Document not sufficiently stamped and not duly registered, when it was so required - Cannot be admitted in evidence for any purpose...........
Stamp Act, 1899 -- Sch.1A, Art.6, Chhattisgarh Panchayat Raj Adhiniyam, 1994, S.75 - Equitable mortgage - Stamp duty - Increase in credit limit - Insistence of Bank to execution notional equitable mortgage by paying additional stamp duty, held, proper...........
Stamp Act, 1899, Section 47 -- Sale deed - Additional stamp duty on the constructed portion - Both sale deed and rectification deed contains description of vacant land only having no construction - Inspection report submitted by Tehsildar on direction of Collector also reported the vacant land only and non present of any constructed portion - Inspite of that Collector..........
Stamp Act, 1899, Section 2(16) -- Lease - Stamp fees for extended period of lease - Cannot be considered unless said period of lease is extended and not before that...........
Stamp Act, 1899, Section 29C -- Expenses of Stamp fees - Has to be mandatorily borne by lessee/grantee...........
Negotiable Instruments Act, 1881, Section 138, 141 -- Dishonour of cheque - Company - Cheque issued in discharge of personal liability of petitioner - Transaction alleged in the complaint is a transaction with the petitioner personally - Signatory of cheque is petitioner himself - Company concerned has no role to play in the transaction - Merely because rubber stamp of..........
Stamp Act, 1899, Section 35 -- Insufficiently stamped document - When presented in evidence, Court has an option either to impound it and send for its stamping to Collector of stamps or call upon the tenderors of document to pay stamp duty and penalty - However, such an exercise cannot be taken with regard to documents which are compulsorily registrable u/s 17 of the Act...........
Stamp Act, 1899, Section 35 -- Insufficiently stamped document when presented in evidence, Court has an option either to impound it and send for its stamping to Collector of stamps or call upon the tenderors of document to pay stamp duty and penalty - However, such an exercise cannot be taken with regard to documents which are compulsorily registrable u/s 17 of the Act...........
Stamp Act, 1899, Section 47A(2A) -- Stamp duty - Market value - To be assessed on the basis of nature of property as on the date of execution of sale deed - Intended use of property in future cannot be made basis for assessment of its market value - Since land was purchased in residential colony, thus, under no circumstances, said property can be treated as commercial..........
Agreement to sell -- Deficient stamp duty - Document marked inspite of objection - Making good the deficiency at a later stage - Technicality should not come in the way of imparting substantial justice between the parties - Once compounding mechanism is provided the same can be resorted to - Application allowed subject to payment of costs of Rs.10,000. (Stamp Act, 1899,..........
