...held that there is transfer of immovable property in favour of M/s Rani Kothi Lawns, therefore, defendant No.1 is to pay stamp duty on decree. 3. Learned counsel appearing for...petitioners submitted that there is a compromise agreement and no stamp duty is required to be paid on decree. 4. Government Advocate appearing for State supported the order...been mentioned in order dated 30/11/2013 that there is transfer of rights of land in favour of defendant No.1, therefore, no error has been committed in passing order to pay stamp duty on decree as...

...shall be paid within one week from date.3.The stamp duty payable on the decree dated 17th June, 2013 has been assessed at Rs.47,880/-. The said respondent nos. 3, 5 to 7, 8 and 9 have...also deposited a sum of Rs.10,000/- each in order to enable the receiver to take steps for payment of the stamp duty on the final decree.4.In view of the aforesaid, the plaintiff...is directed to pay a sum of Rs.20,000/- to the receiver towards the remuneration of the receiver as well as towards his share of expenses for adjudication and payment of stamp duty on the final decree....

...trial Court the original decree was sent for from the Court of the First Class Subordinate Judge and admitted in evidence. The plaintiff paid the necessary stamp duty and penalty. The defendant then objected to its admissib...Judge on unstamped paper, no stamp duty can be subsequently levied on it and the partition decree cannot be validated and admitted in evidence on a subsequent payment of the stamp ...cannot be said that the suit has terminated. In that case no decree had been drawn up nor was any stamp duty or penalty paid, and therefore, it necessarily followed that the suit had not terminated until a final ...

....4. The Prothonotary & Senior Master, High Court, Bombay to forward the Decree after drawing up and before sealing to the Collector of Stamps, Mumbai for adjudication of stamp duty payable on the ...adjudicated, the Plaintiffs and Defendant No. 5 shall pay the requisite stamp duty on the Decree as adjudicated by the Collector of Stamps, Mumbai. On...payment of stamp duty on the Decree, the Decree will be sealed by the office of the Learned Prothonotary & Senior Master. After the Decree is sealed, the office of the Learned Prothonotary and Sen...

...petitioners liability pertaining to the additional stamp duty.2. The short question involved in this appeal is as to whether stamp duty is payable on the date of execution/registration of th...appellant to get the sale deed executed for Rs. 80,000/- and the sale deed was executed pursuant to the decree of the civil Court, hence stamp duty cannot be charged on the prevalent market value...deed was produced for registration on 5.11.2008 In our view, stamp duty on the market value as on 5.11.2008 is payable. Agreement to sell has no relevance in the matter of payment of stamp duty. If date of agreemen...

...before the final decree is engrossed on stamp papers, the parties settle the matter between themselves it cannot be said that they can be compelled to pay stamp duty for engrossing the final ...are not satisfied that the mere fact that the Court has directed the issue of a probate would necessarily involve the duty on the party to deposit the stamps. It may be that the legatees may settle the...matter outside without getting a probate. To take an analogous case, supposing there is a decree for partition among the members of a joint family and if after the preliminary decree is passed and...

...support of the order of the High Court contended that it is incumbent on the decree holder to pay the Stamp Duty and the Penalty in accordance with Section 2, Schedule 1(A) entry no. 23 of Indian Stamp Act...deed therefore should be executed necessarily after the payment of Stamp Duty. The decree holder should have paid, at least the Stamp Duty, as per his calculation based on statutory requirement an...holder/Appellant on 19.11.2004 The Trial Court imposed certain conditions therein, which are quoted as under:“(a) The plaintiff shall pay stamp duty and penalty in accordance...

...would not be an act of parties to which the court puts its seal of approval. Stamp duty can be levied on “documents” or “instruments”. The order of the court in exercise of its judicial functions is not “a document” or an “...otherwise covered”. It clearly shows that the Court was of the opinion that consent decree which purports to convey the title in the property was in an instrument liable for stamp duty at all times and it...amalgamating the two companies.4. In view of the stamp duty sought to be levied on the order of amalgamation passed under Section 394 of the Companies Act, 1956 (hereinafter...

...Badar Durrez Ahmed, J. (Oral)— The issue involved in this application is with regard to the question of stamp duty on the compromise decree dated 09.01.2006 This suit was filed for...the registry, the stamp duty on the separated share @ 2% is payable on the decree and that the amount of stamp duty would come to Rs 92,000/-.4. The learned counsel for the ...Nitin Jain… v. Anuj Jain & Ors…) 37/2007) decided on 19.04.2007 In Rajinder Kumar (supra), a learned Single Judge of this court was examining the question of stamp ...

...dated 24.9.96, it is essential to receive stamp duty on the decree, which is not bona fide. Hence I find no error in order passed by the Collector, Gurgaon and do hereby dismiss the appeal filed by...appellant being devoid of merits. As per the above said observations, two reasons have been given for recovering inadequate stamp duty i.e. i) there is no blood relation/ family relation between the petitioner and ...the petitioner has been required to pay the stamp duty of Rs.4,01,950/- rejecting her claim that no stamp duty is applicable in family settlement matter. The petitioner appears to have obtained a...

...decree has been obtained by the Court, on the basis of the said decree, name of the petitioner cannot be entered, as requisite stamp duty and registration is made compulsorily to avoid unhealthy things an...get the said entry into the mutation records. 5. Learned counsel for the petitioner submits that he is ready to pay the stamp duty and ready to register the decree, if the same is required under the law. T...pay any stamp duty and the document has to be registered, then in that event the same may be instructed and after payment of the stamp duty and getting it registered in accordance with law, mutation shall be made a...

...Section 61 by the court to which an appeal would lie from the decree or order passed by that court.23. Thus, in the matter of determination of stamp duty, the courts...Section 40 of the Stamps Act with the suggestion that the instrument was chargeable with 3% of the amount of consideration as Stamp Duty and 5% as Transfer Duty. The Collector of Stamps, New Delhi...provisions of Registration Act, 1908 whereas payment of Stamp Duty on documents presented for registration is regulated by the Indian Stamp Act, 1899. Both the Acts deal with the State revenue...

..., by which Additional Registrar of Assurance-III, Kolkata, has demanded deficit stamp duty and registration fees against registration of final decree dated 14 July, 2017, passed in EOS no. 5 of 2014. ...of petitioners submits, there was valuation made of the decree and stamp duty paid thereon. The demand for purported deficit stamp duty is bad and should be quashed. There should also be consequential dire...passed and appeal preferred or the appeal dismissed and thereafter submission of the decree for valuation of stamp duty and registration, the assessment or adjudication regarding stamp duty to be paid...

...Anil Kumar, J.IA No. 3668/2009This is an application by the plaintiff seeking permission to deposit the appropriate stamp duty payable on the decree which is to...their disputes and terms of settlement are incorporated in IA No. 1856/2009. The parties have also settled that stamp duty payable on the decree which will be drawn shall be paid by the plaintiff and an...be passed on the basis of the compromise arrived at between the parties. Reply to application has been filed on behalf of defendants No. 1 to 3 and parties have agreed that whatsoever stamp duty is...

...(1) of the Act. 9. Being so, when the trial court imposed ten times penalty on the deficit stamp duty, the appellant argued in the High Court that he would...pay the stamp duty when the decree of specific performance was granted. In our considered view, the case of appellant is covered by Section 34 of the Act, and rightly ten-times penalty is imposed... 1 2 valorem stamp duty. Admittedly, the suit agreement is written on stamp papers worth Rs.200...

...lever to avoid the proper stamp duty to be paid on the instrument to be executed and registered nearly after five years. On the facts of the instant case, just because a decree for specific performance...dismissed. No costs.”4. Learned Government Pleader was specifically asked to file a counter affidavit to the consequences on the revenue and also on the question as to whether stamp duty on ...determined at Rs. 7,06,312.60 and an additional stamp duty of Rs. 56,077 was directed to be paid.7. Learned single Judge, as already pointed out, has taken a view that a decree for specific performance does ...

.... 4. Though I had in order dated 17th April, 2018 referred to judgments holding that the court fees/stamp duty is not payable on a ...held that court fees/stamp duty is payable on such a decree also. No court fee has been paid. 5. Though technically speaking there is no...executable decree till the said court fees is paid but the counsels for all the parties state that they are not in a position to pay the court fee/stamp duty and all are agreeable that the co...

...The matter is listed today for a direction to prepare a decree by the Registry on the ground that petitioner company has paid a Stamp Duty levied by the Commissioner of Stamp duty...and Seventy only)DECREEStamp duty of value of Rs. 70,00,070/- (Rupees Seventy Lakh and Seventy Only) paid in the form of Non-Judicial e-Stamp Paper vide Certificate No..., Government of Karnataka. The office note discloses petitioner company had filed e-stamp for 70 lakhs and 70 rupees. Registry is therefore, directed to prepare a decree.INDIA NON JUDICIAL...

...directed the payment of stamp duty and penalty as well. The petitioners failed to make payment of the said stamp duty and penalty resulting in the decree remaining inadmissible.10. The prese...ultimately resulted in passing of the compromise decree essentially appears to be a circuitous route adopted to nullify the lack of payment of stamp duty on the decree.11. A bare look at th...petitioners and have perused the material placed on record.9. It is not in dispute that the decree dated 09.03.1994 was unstamped, the same was referred to the Collector (Stamps), who...

...the Principal Secretary (Revenue) to furnish the valuation report with respect to the Suit Property, the same has not been received till date, because of which the appropriate Stamp Duty to be paid on the Final ...Stamp Duty before being divided amongst the parties in accordance with the Final Decree. In support he places reliance on the judgment of the Division Bench of this Court in Arjun Somdutt v...Ltd. v. Messrs Dilip Construction Company ., (1969) 1 SCC 597, held that the issue of Stamp Duty cannot be a stumbling block to the enforcement of the ...