Stamp Act, 1899, Section 47A -- Recall of order passed u/s 47-A of the Act - Power of Collector - Collector has no power to recall and review his own order, as no such power has been conferred u/s 47-A of the Act...........
Stamp Act, 1899, Section 47A(3) -- Stamp duty - Determination of nature of land - Residential or agricultural - Spot inspection by authorities is the key factor in determining the true nature of land or property - Khasra record should not be blindly accepted as accurate on the basis of its description in the official record without validation from on-site inspection - Land..........
Stamp Act, 1899, Section 47A -- Deficient stamp duty - Spot verification carried out by authorities indicated that property was non-commercial in nature - Rejection of such spot verification without assigning any reason to the same and imposition of stamp duty only on the basis that sale deed that was registered, indicated that property was commercial in nature is clearly..........
Stamp Act, 1899, Section 35, Registration Act, 1908, Section 49 -- Unstamped Instrument - Not admissible in evidence even for collateral purpose, until the same is impounded - Therefore, if a party wants to mark the document for collateral purpose, it is open for it to pay stamp duty together with penalty and get the document impounded and trial Court is at liberty to mark..........
Stamp Act, 1899, Section 47A -- Gift deed - Deficient stamp duty - For levying stamp duty on gift deed, provisions of S.47-A of the Act do not come into play - There is no requirement of determination of market value in case of gift deeds...........
Stamp Act, 1899, Section 36 -- Admissibility of document - Objection as to - When the document in question has been exhibited and admitted in evidence, S.36 of the Act specifically bars Court from subsequently permitting party from objecting to its admissibility...........
Registration Act, 1908, Section 17, Stamp Act, 1899, Section 35 -- Unregistered and unstamped documents - Documents styled as agreements executed for clarificatory purposes to set out the dimensions which were missed out in corresponding registered sale deeds - Documents cannot be treated as instruments or conveyance creating any additional rights in party - Such documents..........
Criminal Procedure Code, 1973, Section 125 -- Maintenance - Second marriage during subsistence of first marriage - Plea of divorce by mutual consent - Marriage between two Hindus can be dissolved only by modes recognised by Hindu Marriage Act and unilateral declaration executed on a stamp paper worth Rs.10/- is not a mode of dissolution of Hindu Marriage recognised by law..........
Stamp Act, 1899, Section 35 -- Deficient stamp duty - Imposition of penalty to the extent of ten times is not mandatory and discretion lies with the authority...........
Stamp Act, 1899, Section 35 -- Deficient stamp duty - Imposition of penalty to the extent of ten times - No material to show that petitioner intentionally tried to evade payment of stamp duty or attempted to cause loss to revenue - Petitioner is ready and willing to pay deficient stamp duty - Petitioner shall be liable to deposit stamp duty along with equivalent amount as..........
