Stamp Act, 1899, Section 47(c)(1), (5) -- Stamp duty - Refund - Where stamp duty is paid bonafidely by appellant for registration but fraud was played on her by vendor - Conveyance deed was not lodged for registration and applied online for refund of stamp duty - Evidence is not required to be filed along with application either online application or separately on the same..........
Stamp Act, 1899, Section 47(c)(1), (5) -- Stamp duty - Refund - Where stamp duty is paid bonafidely by appellant for registration but fraud was played on her by vendor - Conveyance deed was not lodged for registration and applied online for refund of stamp duty - Evidence is not required to be filed along with application either online application or separately on the same..........
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..........
Agreement to sell -- Registered agreement with possession - Entire stamp duty leviable on sale consideration paid at the time of registration of agreement - Stamp duty was, thus, not leviable on the sale deed executed pursuant to the agreement to sell with possession as no stamp duty can be twice levied on the sale consideration with respect to one transfer...........
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...........
Interest -- Delay in refund of excess stamp duty - State has no power to hold on the money that it has taken without any authority of law - Time for which amount was illegally detained by Government is required to be compensated by Government by way of payment of interest thereon - There is no requirement of any specific provision for the payment of interest in such..........
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...........
