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Contempt of court

DHARMENDRA SHARMA versus M. ARUNMOZHI & ANR.

Because respondent no.2 conceded that the refund rejection was based on a bona fide interpretation of Rule 218 of the U.P. Stamp Rules, 1942, tendered an unconditional apology and undertook to implement this Court's directions, the Court directed respondent no.2 to refund Rs.3,99,100 to the petitioner upon return of the non-judicial stamp papers within two months and closed the contempt petitions against respondent no.1.

Source excerpt

  • Refund of non-judicial stamp papers
  • Willful non-compliance
  • Implementation of supreme court directions
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Administrative law

ADARSH SAHKARI GRIH NIRMAN SWAWLAMBI SOCIETY LTD. versus THE STATE OF JHARKHAND & ORS.

The impugned Memo is illegal and is set aside because it imposed a superfluous and redundant pre-condition (recommendation of the Assistant Registrar) for exemption under Section 9A; once a cooperative society is registered and a certificate issued under Section 5(7) of the 1996 Act, that certificate is conclusive proof of existence and the additional requirement adds no value and is based on irrelevant considerations.

Source excerpt

  • Illegality
  • Judicial review of administrative action
  • Relevant considerations
  • Irrelevant considerations
  • Superfluous requirements
  • Good governance
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Stamp law

M/S GODWIN CONSTRUCTION PVT. LTD. versus COMMISSIONER, MEERUT DIVISION & ANR.

The instrument, despite being titled 'Security Bond cum Mortgage Deed', in substance creates a mortgage as defined by Section 2(17) of the Indian Stamp Act, 1899; Article 57 applies only where a surety distinct from the principal debtor executes the security, which is absent here since the company (principal debtor) executed the deed through its director; therefore the deeds are chargeable under Article 40 of Schedule 1-B and not Article 57.

Source excerpt

  • Article 40 of schedule 1-b, indian stamp act 1899
  • Article 57 of schedule 1-b, indian stamp act 1899
  • Security bond cum mortgage deed
  • Mortgage deed
  • Stamp duty
  • Nomenclature versus substance
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Prevention of corruption act

AMAN BHATIA versus STATE (GNCT OF DELHI)

Licensed stamp vendors perform a public duty in which the State and public have an interest and, when remunerated by the Government via discounts authorised under the Delhi Province Stamp Rules, 1934, fall within the definition of "public servant" under Section 2(c)(i) of the PC Act; however, on the facts the prosecution failed to prove demand and acceptance of illegal gratification beyond reasonable doubt, so the appellant's convictions under Sections 7 and 13(1)(d) read with 13(2) of the PC Act could not be sustained and were set aside.

Source excerpt

  • Definition of public servant
  • Remuneration and commission
  • Public duty
  • Trap evidence and proof of demand
  • Presumption under section 20 pc act
  • Interpretation of statutory definitions
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Stamp law

HARSHIT HARISH JAIN & ANR. versus THE STATE OF MAHARASHTRA & ORS.

The appellants were entitled to the benefit of the unamended proviso to Section 48(1) because their right to claim refund accrued on execution of the Cancellation Deed on 17.03.2015 (pre-amendment); the 24.04.2015 amendment curtailing limitation to six months could not be applied to extinguish that accrued right, and the CCRA had no statutory power to review or recall its earlier order allowing the refund; accordingly the earlier refund order dated 08.01.2018 was restored and subsequent recall orders quashed, with directions to refund the stamp duty with interest.

Source excerpt

  • Refund of stamp duty
  • Limitation period
  • Accrued cause of action
  • Review jurisdiction of quasi-judicial authority
  • Registration of cancellation deed
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Karnataka stamp act, 1957

SEETHARAMA SHETTY versus MONAPPA SHETTY

The Supreme Court held that where the impounded instrument had been sent to the District Registrar and the District Registrar had been called upon to report, the court erred in directing payment of ten times penalty under s.34; the appropriate course is to send the instrument to the District Registrar to determine deficit duty and the quantum of penalty under s.39, and the trial court’s direction to pay ten times penalty was set aside; upon receipt of the District Registrar’s compliance certificate the instrument may be admitted in evidence.

Source excerpt

  • Deficit stamp duty
  • Penalty
  • Admissibility of instrument
  • Impounding of instruments
  • Discretion of district registrar under s.39
  • Conveyance
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Civil procedure

G.M. SHAHUL HAMEED versus JAYANTHI R. HEGDE

Where an instrument chargeable with duty was admitted and marked as an exhibit without the trial court applying judicial mind (i.e. without a judicial determination under Sections 33 and 34), Section 35 of the Karnataka Stamp Act, 1957 does not bar the trial court from revisiting the admission; the trial court may exercise its inherent powers under Section 151 CPC to impound the instrument and direct payment of deficit duty with penalty. The High Court's setting aside of the trial court order was therefore incorrect and was set aside, restoring the trial court's order dated 19.10.2010.

Source excerpt

  • Inherent powers
  • Section 151 cpc
  • Stamp duty
  • Instrument insufficiently stamped
  • Admission of instrument in evidence
  • Impounding of instruments
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Stamp law

STATE OF MAHARASHTRA & ANR. versus NATIONAL ORGANIC CHEMICAL INDUSTRIES LTD.

Form No.5 is only the prescribed method of notifying the Registrar of an increase in share capital and is not an "instrument" within Section 2(l) of the Bombay Stamp Act; the Articles of Association are the instrument chargeable under Article 10 and the legislative ceiling (Rs.25 lakhs at the relevant time) applies to the Articles and the increased share capital therein such that once the cap has been reached on the instrument, no further stamp duty can be levied on subsequent increases unless the charging provision is specifically amended to apply to each increase; therefore the respondent w…

Source excerpt

  • Increase in share capital
  • Stamp duty
  • Articles of association
  • Maximum cap on stamp duty
  • Form no.5
  • Section 31(2) of companies act
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Arbitration

IN RE: INTERPLAY BETWEEN ARBITRATION AGREEMENTS UNDER THE ARBITRATION AND CONCILIATION ACT 1996 AND THE INDIAN STAMP ACT 1899 versus .

Unstamped or insufficiently stamped instruments are inadmissible in evidence under Section 35 of the Indian Stamp Act, 1899, but such defect does not render the arbitration agreement void or non-existent; non-stamping is a curable defect under the Stamp Act. Courts at the referral stage under Sections 8 and 11 of the Arbitration and Conciliation Act, 1996 must confine themselves to a prima facie examination of the existence of an arbitration agreement; objections relating to stamping fall within the jurisdiction of the arbitral tribunal (competence-competence and separability). Consequently,…

Source excerpt

  • Arbitration agreement
  • Separability
  • Competence-competence
  • Arbitral autonomy
  • Judicial interference
  • Prima facie test
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Arbitration

M/S N. N. GLOBAL MERCANTILE PRIVATE LIMITED versus M/S INDO UNIQUE FLAME LTD. & ORS.

An arbitration agreement contained in an instrument that is exigible to stamp duty but is unstamped or insufficiently stamped cannot be acted upon and has no enforceable existence in law until validated under the Stamp Act by impounding and payment of duty/penalty and endorsement under s.42; a Court acting under s.11 may act on an original or on a certified copy only if the certified copy discloses the stamp duty paid; where the original produced is unstamped the Court is bound to proceed under s.33 of the Stamp Act and follow the statutory process before acting further.

Source excerpt

  • Existence and validity of arbitration agreement
  • Stamping of instruments and impounding
  • Appointment of arbitrators under s.11(6a)
  • Kompetenz-kompetenz and separability
  • Judicial intervention at pre‑reference stage
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India decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

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