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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Subjective satisfaction to be on objective factors -It is important to note that subjective satisfaction of authorities to reach a decision ofreasonable belief has to be on objective factors. Form<strong>in</strong>g of op<strong>in</strong>ion by mere follow<strong>in</strong>g ofguidel<strong>in</strong>es by Government is not enough as Government Guidel<strong>in</strong>es cannot control quasijudicialdecision –1996 15 CC 609 State of Punjab v. Mahabir S<strong>in</strong>gh. The case has arisenunder Punjab Stamp Act, 1987 under section 47A as amended.32. Certificate by Collector.(I) When an <strong>in</strong>strument brought to the Collector under section 31, is <strong>in</strong> his op<strong>in</strong>ion, one ofa description chargeable with duty, and -(a) the Collector determ<strong>in</strong>es that it is already fully stamped, or(b) the duty determ<strong>in</strong>ed by the Collector under section 31, or such sum as with theduty already paid <strong>in</strong> respect of the i5strument, is equal to the duty, so determ<strong>in</strong>edhas been paid,the Collector shall certify by endorsement on such <strong>in</strong>strument that the full duty 1 [( stat<strong>in</strong>gthe relevant Article of Schedule I and the amount)] with which it is chargeable has beenpaid.(2) When such <strong>in</strong>strument is, <strong>in</strong> his op<strong>in</strong>ion, not chargeable with duty, the Collector shallcertify <strong>in</strong> manner aforesaid that such <strong>in</strong>strument is not so chargeable.(3) 2 [Subject to the provisions of section 53-A, any <strong>in</strong>strument upon which an endorsementhas been made] under this section, shall be deemed to be duly stamped or notchargeable with duty, as the case may be; and, if chargeable with duty, shall be receivable__________________________________1. These brackets, words and figures were substituted for the brackets and words "(stat<strong>in</strong>gthe amount)" by Mah. 27 of 1985,s. 18(a), (w.ef 10.12.1985).2. These words were substituted for the words" Any <strong>in</strong>strument upon which anendorsement has been made" by Mah. 27 of 1985, s. 18(b), (w.e..f 10.12.1985).