Stamp Act, 1899, Section 40 -- Insufficiently stamped document - Imposition of 10 times penalty by Collector - It is only in very extreme situation that penalty needs to be imposed to the extent of ten times...........
Stamp Act, 1899, Section 40 -- Insufficiently stamped document - Imposition of 10 times penalty by Collector - Cannot be based on mere factum of evasion of duty - Reasons such as fraud or deceit in order to deprive Revenue or undue enrichment are relevant factors to arrive at a decision as to what should be the extent of penalty...........
Stamp Act, 1899, Section 40 -- Insufficiently stamped document - Imposition of 10 times penalty by Collector - Not the case of Collector that conduct of appellant was dishonest or contumacious - Reason given that there was intention to evade stamp duty in describing the document as Deed of Assent - It is not a case of imposition of extreme penalty of ten times of..........
Evidence Act, 1872, Section 65 -- Secondary evidence - Public document - Original not available in office record and only a photocopy available - Sufficient to allow secondary evidence...........
Negotiable Instruments Act, 1881, Section 118 -- Pronote - Recovery suit - Plaintiff had discharged her burden by proving pronote by examining PW2 and scribe - Signature as well as thumb impression found on document to be that of defendant - However, defendant has not taken any steps to positively prove contrary by calling expert - In such circumstances, Courts below after..........
Criminal Procedure Code, 1973, Section 195(1)(b)(i), (ii) -- Distinction between S.195(1)(b)(i) and S.195(1)(b(ii) Cr.P.C - Where facts mentioned in a complaint attract provisions of Ss.191 to 193 IPC, S.195(1)(b)(i) Cr.P.C applies - However, offence punishable under said Sections of IPC does not have to be committed only in any proceeding in any Court but can also be an..........
Civil Procedure Code, 1908, Order 38, Rule 11(b) -- (As in Madras) - Attachment before judgment - Communication of order of attachment to Registering Officer - Order of attachment will have to be effected by communicating the same to concerned Sub-Registrar Office - Petitioner has to necessarily get order of attachment entered in Book No.I maintained in Sub-Registrar..........
Evidence Act, 1872, Section 45 -- Expert opinion - Court is not under an obligation to resort to expert opinion when signatures on a document are alleged to be of another party and other party denies the same...........
Evidence Act, 1872, Section 45 -- Expert opinion - Signatures on a document alleged to be of another party and other party denying the same - It is for the party to establish his assertion/allegation as to the handwriting/thumb impression/signature of a party on a document to be of that party or forged, as the case may be, by leading cogent evidence in this regard and the..........
Negotiable Instruments Act, 1881, Section 13 -- Negotiable instrument - Principle in respect of attestable document - Applicability - Principle in respect of attestable document cannot be applied for adjudicating a matter under Negotiable Instruments Act...........
