30 Mar This Act mag be called the Bombay Stamp (Gujarat Amendment) Act,. Wtte,. . An Act further to amend the nombay Stamp Act, [Act, No. 60 of ]1. [11th June, ]. Preamble. An Act to consolidate an amend the law relating to stamps and stamp duties in the State of Bombay. (1) This Act may be called the Bombay Stamp Act, (2) It extends to the whole of the [State of Gujarat]. (3) It shall come into force on such date as the State.

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VAT Rules, the appeal could not be admitted. One rupee for every ten thousand syamp or part thereof of the value of such yarn, groundnut oil, other non-mineral oil or, as the case may be, spices.

Board For Industrial Financial Reconstruction 5. He had also stated that Explanation I – No acr shall be chargeable under this Article on agreement or its record or note or memorandum.

Gujarat Stamp Act 1958, to get amended

Sunil Kumar Samantra v. Deed of dower executed on the occasion of a marriage between muhammadans.

National Consumer Disputes Redressal Commission Admission of instrument where not be questioned. Copy OR Extract, certified to be a true copy or extract by or by order of any public officer and not chargeable under the law for the time being in force relating to court fees. Provided that the Chief Controlling Revenue Authority may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the period hereinbefore specified, allow it to be presented within a further period not exceeding thirty days.


Allahabad High Court Use of former State stamps permissible for certain period to be notified. The appeal was, therefore For example, Maharashtra has started taking stamp duty on the built, operate and transfer BOT agreements that are now entered into by various government departments with the private developers under public, private partnership which run into thousands of crores. Alteration of Memorandum of Association of Company, under section 97 of the Companies Act,1 of See also Release No.

The legislature does not Associated Cement Companies Ltd. Provided that, when any penalty has been paid in respect of any instrument under section 34, section 39 or section 58, the amount of such penalty shall be allowed in reduction of the fine if any subsequently imposed under this section in respect of the same instrument upon the person who paid such penalty.

Penalty for breach of provisions of section 68, subsection 2. Deduction gujaat duty to be made when property mortgaged is transferred to mortgagee. Jammu and Kashmir High Court In such notice, the Deputy Collector, Stamp Duty Valuation, stated that the document is retained under section 33 of the Act on the ground that the deficit amount of stamp Upload pleading to use the new AI search.

gujarat stamp act | India Judgments | Law | CaseMine

One rupee for every ten thousand rupees or part thereof of the value of gukarat at the time of its purchase or, as the case may be, sale. Hence, notice under Section 32A of the Stamp Act was issued to the petitioner on 6.

Duties by whom payable. The amendment also resulted in an increase in the stamp duty on transfer of shares, bonds, other instruments as well as registration or amalgamation of companies, etc. Two rupees for every hundred rupees of part thereof on the amount of average annual rent plus the total amount of fine or premium or money advanced or to be advanced, irrespective of the period for which such lease or agreement to lease is executed. Amarshibhai Baghubhai Budheliya v.


Railway Claims Tribunal 0. Himachal Pradesh High Court.

Gujarat Stamp Act, – Legislation – VLEX

Allowances for stamps in denominations of annas. The same duty as is leviable on a conveyance under article 20 on the market value of the property of the greatest value.

For the amount more than Rs 10crore, it will charge 50paise for every Rssubject to maximum of Rs 3lakh. That the petitioners had immediately replied to the said Transfer of Share, 8. Any such stamps which have not been used or no actt has been claimed in respect thereof within the period of six months from the date of purchase shall be rendered invalid. Explanation,- For the purposes of this clause, an instrument whereby a co-owner of any property transfers his interest to another co-owner of the property and which is not an instrument of partition shall be deemed to be an instrument by which property is transferred inter vivos;].

Oza relying upon the amendment in Article 20 of the Gujarat Stamp Act contended that the petitioner is liable to stxmp the said amount.