Stamp Act, 1899, Section 3 -- Schedule 1-A - Stamp duty - Where no new right, title or interest was created through compromise decree and same merely crystallized the pre-existing rights of parties in the form of a formal decree, transaction therefore, does not fall within scope of conveyance under Schedule 1-A of the Act...........
Registration Act, 1908, Section 17, Stamp Act, 1899, Section 35 -- Unregistered document - If the document is required to be registered, an unregistered sale deed cannot be impounded with stamp duty and it cannot be received in evidence that unregistered sale deed cannot be relied upon for sale purpose...........
Prevention of Corruption Act, 1988, Section 7, 13(1)(d), 13(2) -- Illegal gratification - Demand and acceptance - Allegation that accused being Bill Collector demanded bribe of Rs.3000 from complainant for change of khatha in the name of complainant - Handling of tainted currency by appellant established by prosecution - Admittedly, no defence evidence placed on record nor..........
Stamp Act, 1899, Section 33 -- Deficient stamp duty - District Collector has no power u/s 33 of the Act to demand additional stamp duty and registration charges...........
Maharashtra Stamp Act, 1958, Section 48 -- (as amended) - Refund of stamp duty - Limitation - Agreement to sell - Cancellation - Cancellation deed executed on 17.03.2015 and registered on 28.04.2015 - Cancellation deed was executed prior to amendment of S.48(1) of the Act - Appellants accrued right to claim a refund arose the moment Cancellation deed was validly executed...........
Stamp Act, 1899, Section 33 -- Impounding of document - Recovery suit - Plaintiff had not filed suit for specific performance of contract rather he had filed suit for recovery of money that was given by him in part consideration of agreement to sell - Trial Court had committed an error in impounding the agreement to sell and sending it to Collector (Stamps) for..........
Stamp Act, 1899, Section 47A -- Deficient stamp duty - Consent deed - Petitioner purchased property and entire revenue records were mutated in favour of petitioner - Original owner interfered with possession of petitioner by contending that father of petitioner had no valid title over the property - However, matter was settled in meditation by paying Rs.11 lakhs to..........
Stamp Act, 1899, Section 47A(1) -- Deficient stamp duty - Collector u/s 47-A(3) of the Act has got no power to suo motu review the amount of stamp duty paid at the time of registration after a lapse of two years...........
Stamp Act, 1899, Section 47A(1) -- Deficient stamp duty - Sub-Registrar has no authority to refer the matter to Collector after registration of sale deed and that too after a lapse of four years u/s 47-A(1) of the Act...........
Stamp Act, 1899, Section 47A -- Market value of property - Enquiry by Registering Authority is a pre-condition for making reference to Collector for determination of market value of property - Determination of market value without notice of hearing to parties is liable to be set aside...........
