Stamp Act, 1899, Section 35, Registration Act, 1908, Section 49 -- Proviso - Unstamped and unregistered document conveying title to immovable property - Cannot be received in evidence - However, on payment of stamp duty and penalty the same may be admitted in evidence for collateral purpose of proving only payment of sale consideration and not possession and enjoyment of..........
Stamp Act, 1899, Section 35, Registration Act, 1908, Section 17, 49 -- Document whether agreement to sell or sale deed - Recitals of document to be taken into consideration and not title of the document - Contents of document showing that it is a sale deed and not agreement to sell - Held, document is inadmissible in evidence for want of required stamp duty and..........
Will -- Attested by a `Sarpanch' - Shade of ink used in the stamp by the `Sarpanch' and the thumb impression of the executant differing - Held, if the same ink pad was available at the time of execution of the Will testator would have used the same ink paid - Will is surrounded by suspicious circumstances...........
Agreement to sell -- Entry into register of scribe - Simply because the relevant entries in the register of the stamp vendor and the deed-writer were the last one on their respective pages does not make them suspicious and the relevant document forged - Non mention of the details in these entries with regard to the document intended to be scribed, would not render the..........
Pronote -- Document in form of letter acknowledging receipt of certain sum and affixed with 20 paise Revenue Stamp - It is only a receipt and cannot be termed as promissory note. (Negotiable Instruments Act, 1881, S.4 & Stamp Act, 1899, S.2(22)...........
Evidence Act, 1872, Section 62, 63 -- Secondary evidence - Document merely receipt and not promissory note - Document insufficiently stamped - Held, document can be admitted in evidence on payment of penal stamp duty, and secondary evidence cannot be refused in respect of such document, (Stamp Act, 1899, S.35)..........
Negotiable Instruments Act, 1881, Section 4, Stamp Act, 1899, Section 35 -- Document which is not a bill of exchange or promissory note, even if insufficiently stamped can be admitted in evidence on payment of penal stamp duty...........
Stamp Act, 1899, Section 49 -- Court fee stamp - Refund - Collector referred the matter to Commissioner after completing the formalities - Inordinate delay - No explanation for the delay - Collector directed to pay interest at the rate of 12% p.a. for the period of delay...........
Stamp -- Verification of date of stamp - Case of defendant that pronote and receipt are forged and do not bear his signature - signature of person who executed pronote and receipt appended on the stamp itself - Signature having been denied, it would be left to hand writing expert to find out whether these were of defendant or not and for that purpose it is wholly..........
Stamp Act, 1899, Section 56 -- Deficiency in stamp duty and penalty - Order for recovery - Revision against - Revisional authority admitted revision for hearing on merits but stayed only the proceedings for realisation of penalty - High Court, in exercise of its writ jurisdiction stayed proceedings for realisation of stamp duty...........
