THE BOMBAY STAMP ACT, 1958 - Igrmaharashtra.gov.in
THE BOMBAY STAMP ACT, 1958 - Igrmaharashtra.gov.in
THE BOMBAY STAMP ACT, 1958 - Igrmaharashtra.gov.in
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(c) <strong>in</strong> the case of a counter part of a lease by the lessor;(d) <strong>in</strong> the case of an <strong>in</strong>strument of exchange by the parties <strong>in</strong> equal shares;(e) <strong>in</strong> the case of a certificate of sale by the purchaser of the property to which suchcertificate relates; l [X](f) <strong>in</strong> the case of an <strong>in</strong>strument of partition by the parties thereto <strong>in</strong> proportion to theirrespective shares <strong>in</strong> the whole property partitioned, or, when the partition is made <strong>in</strong>execution of an order passed by a Revenue Authority or Civil Court or Arbitrator, <strong>in</strong> suchproportion, J1S such Authority, Court or 2 [arbitrator directs; and]3 [(g) <strong>in</strong> any other case, by the person execut<strong>in</strong>g the <strong>in</strong>strument].31. Adjudication as to proper stamps.CHAPTER IIIADJUDICATION AS TO <strong>STAMP</strong>S4 [(1) When an <strong>in</strong>strument, whether executed or not and whether previously stamped ornot, is brought to the Collector, 5 [by one of the parties to the <strong>in</strong>strument and such person]applies to have the op<strong>in</strong>ion of that officer as to the duty (if any) with which 6 [or theArticle of Schedule I under which] it is chargeable and pay 7 [a fee of one hundredrupees] the Collector shall determ<strong>in</strong>e the duty (if any) with which 6 [or the Article ofSchedule I under which] <strong>in</strong> his judgement, the <strong>in</strong>strument is chargeable].(2) For this purpose the Collector may require to be furnished with 8 [a true copy or] anabstract of the <strong>in</strong>strument, and also with such affidavit or other evidence as he may deemnecessary to prove that all the facts and circumstances affect<strong>in</strong>g the chargeability of the<strong>in</strong>strument with duty, or the amount of the duty with which it is chargeable, are fully andtruly set forth there<strong>in</strong> and may refuse to proceed upon any such application until 9 [suchtrue copy or abstract] and evidence have been furnished accord<strong>in</strong>gly:__________________________________I. The word "and" was deleted, by Mah. 27 of 1985, s. 16(b), (w.e.f 10.12.1985).2. These words were substituted for the words "arbitrator directs" by Mah. 27 of 1985. s. 16(c), (w.e.f10.12.1985).3. Clause (g) was added by Mah. 27 of 1985, s. 16(d), (w.e.f 10.12.1985).4. Sub-section (I) was substituted for the orig<strong>in</strong>al by Mah. 13 of 1974, s. 3, (w.e.f 1-5-1974).5. These words were substituted for the words "and the persons br<strong>in</strong>g<strong>in</strong>g it" by Mah. 9 of 1997, s, 8(a)(w.e.f 15.9.1996).6. These words were <strong>in</strong>serted by Mah. 27 of 1985 s.17(a) (w.e.f. 10.12.1985).7. These words were substituted for the words "a fee of fifty rupees" as Amended by Mah. Tax Laws (Levyand Amendment) Act, 2001, s. 2(a),8. These words <strong>in</strong>serted by Mah. 27 of 1985. 17(b)(i), (w.e.f. 10.12.1985).9. These words were substituted for the words "such abstract" by Mah. 27 of 1985, s. 17(b) (ii), (w.e.f. 10-12-1985).