THE BOMBAY STAMP ACT, 1958 - Igrmaharashtra.gov.in

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. Forming of opinion by mere following ofguidelines by Government is not enough as Government Guidelines cannot control quasijudicialdecision –1996 15 CC 609 State of Punjab v. Mahabir Singh. The case has arisenunder Punjab Stamp Act, 1987 under section 47A as amended.32. Certificate by Collector.(I) When an instrument brought to the Collector under section 31, is in his opinion, one ofa description chargeable with duty, and -(a) the Collector determines that it is already fully stamped, or(b) the duty determined by the Collector under section 31, or such sum as with theduty already paid in respect of the i5strument, is equal to the duty, so determinedhas been paid,the Collector shall certify by endorsement on such instrument that the full duty 1 [( statingthe relevant Article of Schedule I and the amount)] with which it is chargeable has beenpaid.(2) When such instrument is, in his opinion, not chargeable with duty, the Collector shallcertify in manner aforesaid that such instrument is not so chargeable.(3) 2 [Subject to the provisions of section 53-A, any instrument 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 "(statingthe amount)" by Mah. 27 of 1985,s. 18(a), (w.ef 10.12.1985).2. These words were substituted for the words" Any instrument upon which anendorsement has been made" by Mah. 27 of 1985, s. 18(b), (w.e..f 10.12.1985).