Evidence Act, 1872, Section 34 -- Bahi entries - Disputed Bahi entries bearing revenue stamps - But some other entries not bearing revenue stamp - Held, same is irrelevant for deciding the lis...........
Stamp Act, 1888, Section 35 -- Proviso Instrument chargeable with duty - S.35 of the Act mandates that such instruments should be stamped so as to make it admissible in evidence - Inadmissibility of instrument chargeable with stamp duty if not stamped is absolute whatever be nature of purpose, main or collateral purpose, unless requirements of proviso A to S.35 are..........
Civil Procedure Code, 1908, Order 13, Rule 7, Stamp Act, 1899, Section 36, 61 -- Document not properly stamped - No objection raised by respondent regarding its admissibility - Held, since no objection was raised by respondents at the appropriate stage about admissibility of document, Court below was not justified in holding that document was not duly stamped hence..........
Rajasthan Stamp Act, 1999, Section 65(1) -- Proviso - Order to pay deficit stamp duty - Revision against - Requirement of deposit of 50% of the demand before a revision is entertained - Validity of - Held, it is only a condition for grant of right of revision - Proviso does not render the right of revision illusory and is within the legislative power of the State..........
Constitution of India, 1950, Article 226, Rajasthan Stamp Act, 1999, Section 65 -- Demand of deficit stamp duty - Writ petition thereagainst - Alternative remedy - Held, writ petition cannot be rejected on ground of availability of alternative remedy of revision u/s 65 - Court should look into whether determination of value of property purchased by appellant and demand of..........
Registration Act, 1908, Section 17 -- Sale deed - Registration pursuant to decree of specific performance - Stamp duty is payable on the market value of property on the date of registration of sale deed and not at the value of the property mentioned in the instrument...........
Stamp Act, 1899, Section 12, Negotiable Instruments Act, 1881, Section 4 -- Stamps - Cancellation - No part of signatures descending on paper - Stamps can be lifted and can be used somewhere else - Not proper cancellation - Document to be treated as unstamped document...........
Stamp Act, 1899, Section 2(16) -- Stamp duty - Lease or licence - Duty is payable on the instrument and not on the transaction - The document itself as it stands is to be looked into and not by evidence or collateral circumstances are to be seen - Another rule for determining the stamp duty is the substance of the transaction as disclosed by the whole of the instrument and..........
Stamp Act, 1899, Section 2(16) -Schedule 1-B, Article 35(a)(VI) - Stamp duty - Lease - Clause in deed pertaining to renewal renders the lease to be a lease for an indefinite period and as such the petitioner is liable to pay stamp duty meant for indefinite period...........
Agreement to sell -- Recital of delivery of possession - Delivery of possession recited in agreement of sale must be effective, uninterrupted and legal possession of purchaser and he must be in a position to enjoy it - Lacking in the instant case - Held, agreement to sell is without possession. (Stamp Act, 1899, Schedule I-A, Article 47-A, Explanation 1) ...........
