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

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46. Recovery of duties and penalties.1 [(1)] All duties, penalties and other sums required to be paid under this 2 [Act] may berecovered by the Collector by distress and sale of ' the movable property of the personfrom whom the same are due, or as an arrear of land revenue.3 [(2) For the purpose of effecting such recovery, as arrears of land revenue(a) the Chief Controlling Revenue Authority shall have and exercise all the powers andperform all the duties of the Commissioner under the Maharashtra Land Revenue Code,1966;(b) the officer appointed as the Collector under clause (f) of section 2 shall have andexercise all the powers and perform all the duties of the Collector under the said Code.(3) Every notice issued or order passed in exercise of the powers conferred by sub-section(2) shall, for the purposes of this Act, be deemed to be a notice issued or an order passedunder this Act.]CHAPTER VALLOWANCES FOR STAMPS IN CERTAIN CASES47. Allowance for spoiled stamps.Subject to such rules as may be made by the State Government as to the evidence to berequired, or the inquiry to be made, the Collector may on application, made within theperiod prescribed in section 48, and if he is satisfied as to the facts, make allowance forimpressed stamps spoiled in the cases hereinafter mentioned, namely:-____________________________-1. Section 46 was re-numbered as sub-section (1) by Mah. Tax Laws (Levy, Amendmentand Validation) Act, 30 of 1997, s. 5, (w.e.f. 15-5-1997). ,2. These words was substituted for the word "Chapter" by Mah. 17 of 1993, s. 35,(w.e.f.1-5-1993).3 Sub-section (2) and (3) were added by Mah. Tax Laws (Levy, Amendment andValidation) Act, 30 of 1997, s. 5, (w.e.f. 15-5-1997).
(a) the stamp on any paper inadvertently and undesignedly spoiled, obliterated or byerror. in writing or any other means rendered unfit for the purpose intended before anyinstrument written thereon is executed by any person;(b) the stamp on any document which is written out wholly or in part, but which is notsigned or executed by any party thereto;(c) the stamp used for an instrument executed by any party thereto which-(1) has been afterwards found l[by the party] to be absolutely void in law from thebeginning;2 [(1A) has been afterwards found by the Court, to be absolutely void from the beginningunder section 31 of the Specific Relief Act, 1963;](2) has been afterwards found unfit, by reason of any error or mistake .therein, for thepurpose originally intended;(3) by reason of the death of any person by whom it is necessary that it should beexecuted, without having executed the same, or of the refusal of any such person toexecute the same, cannot be completed so as to effect the intended transaction in theform proposed;(4) for want of the execution thereof by some material party, and his inability or refusalto sign the same, is in fact incomplete and insufficient for the purpose for which it wasintended;(5) by reason of the refusal of any person to act under the same, or to advance any moneyintended to be thereby secured, or by the refusal or non-acceptance of any office therebygranted, totally fails of the intended purpose;(6) becomes useless in consequence of the transaction intended to be thereby effected bysome other instrument between the same parties and bearing a stamp of not less value;(7) is deficient in value and the transaction intended to be thereby effected had beeneffected by some other instrument between the same parties and bearing a stamp of notless value;(8) is inadvertently and undesignedly spoiled, and in -lieu whereof another instrumentmade between the same parties and for the same purpose is executed and duly stamped:Provided that, in the case of an executed instrument, 3[except that falling under subclause(IA),]. no legal proceeding has been commenced in which the instrument could orwould have been given or offered in evidence and that the instrument is given up l[to becancelled, or has been already given up to the Court to be cancelled.]I_________________________________1. These words, were inserted, by Mah. 27 of 1985, (w.e.f 10-12-1985).2. Clause (lA) was inserted by Mah. 27 of 1985, (w.e.f. 10-12-1985).3. These words, brackets, figures and letters were inserted by Mah. 27 of 1985 s. 28 (b)(i), (w.e.f. 10-12-1985)
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Constitutional Position -Law relate
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to values of property especially in
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If the documents creates an obligat
Page 8: Notification - Addition Officers fo
Page 11 and 12: Agreements entered into before 10 t
Page 13 and 14: 3. The Court was constructed severa
Page 15 and 16: and the value of in question may be
Page 17 and 18: considering the correspondence that
Page 19 and 20: eferred to in Section 47A and Rules
Page 21 and 22: includes an instrument by which a p
Page 23 and 24: 5. Instrument relating to several d
Page 26 and 27: (d)with Securities and Exchange Boa
Page 28 and 29: 2. These words were substituted for
Page 30 and 31: 3 [Provided that the clearance list
Page 32 and 33: 1 [25. How transfer in consideratio
Page 34 and 35: Provided also that, where proceedin
Page 36 and 37: (E) -Duty by whom payable30 . Dutie
Page 39 and 40: Subjective satisfaction to be on ob
Page 41 and 42: 1 [(2) (a) If any officer registeri
Page 43 and 44: 1 [Provided further that, in respec
Page 45 and 46: NotesThe section applies to eight t
Page 47 and 48: he thinks just and proper; and the
Page 49 and 50: instrument from the party and, afte
Page 51 and 52: Government or where it bears the ce
Page 53 and 54: 37. Instruments impounded how dealt
Page 55 and 56: Subjective satisfaction to be on ob
Page 57: executed, some other person was bou
Page 61 and 62: 50. Allowance for misused stamps.(1
Page 63 and 64: (2) The Chief Controlling Revenue A
Page 65 and 66: Under sub-section (2) if the Collec
Page 67 and 68: 1 [(4) Without prejudice to the pro
Page 69: 1 [59A. No prosecution und~ section
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THE BOMBAY STAMP ACT, 1958 - Igrmaharashtra.gov.in

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