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

More documents

Recommendations

Info

.CHAPTER VI1 [REFERENCE, REVISION AND APPEAL]53. Control of and statement of case to Chief Controlling Revenue Authority.(1) The powers exercisable by a Collector under 2[Chapter III], Chapter IV and ChapterV and under clause (a) of 3[the second proviso] to section 27 shall in all cases be subjectto the control of the Chief Controlling Revenue Authority:4 [(1A) Any person aggrieved by an order of the Collector under Chapter III, Chapter IV,Chapter V and under clause (a) of the second proviso to section 27 may, within sixty daysfrom the date of receipt of such order, by an application in writing, accompanied by a feeof three hundred rupees, file an appeal against such order to the Chief ControllingRevenue Authority; who shall, after giving the parties a reasonable opportunity of beingheard, consider the case and pass such order thereon as he thinks just and proper and theorder so passed shall be final].(2) If any Collector, acting under section 31, section 39 or section 40, feels doubt as 'tothe amount of duty with which any instrument is chargeable, he may draw up a statementof the case, and refer it, with his own opinion thereon, for the decision of the ChiefControlling Revenue Authority.5 [Provided that, nothing contained in this sub-section shall apply 6[in relation to anyorder of the Collector of the District determining the true market value of the immovableproperty which is the subject matter of the instrument] referred to in sub-section (1) ofsection 32A].(3) Such authority 7[after giving the parties a reasonable opportunity of being heard, shallconsider the case and send a copy of its decision to the Collector, who shall proceed toassess and charge the duty (if any) in conformity with such decision.__________________________1. This heading of Chapter VI was substituted by Mah. 9 of 1997. s. 12, (w.e.f.15.9.1996).2. These words and figures were inserted, by Mah. 27 of 1985, s. 34 (a) (i), (w.e.f. 10-12-1985),3, These words were substituted, for the words "the first proviso" by Mah. 27 of 1985, s.34 (a) (ii), (w.e.f. 10-12-1985).4. Sub-section (JA) was inserted by Mah. 9 of 1997, s. 13(b), (w.e.f. 15.9.1996).5 .This proviso was added by Mah. 16 of 1979, s. 11, (w.e.f.: 4-7-1980).6 This portion was substituted for the words "in relation to any instrument" by Mah. 9 of1997, s. 13(a), (w.e.f. 15.9.1996).7. These words were inserted by Mah. 27 of 1985, s. 34 (b), (w.e.f. 10-12-1985).
Under sub-section (2) if the Collector acting under sections 31, 39 and 40 feels a doubtregarding the chargeability of an instrument, other than instrument referred to in subsection(1) of the section 32A, he can refer it to the Chief Controlling Revenue Authoritywith his own opinion endorsed thereon.The Chief Controlling Revenue Authority which is a quasi-judicial tribunal, has to decidethe matter judicially and therefore must give a hearing to the parties before deciding thecase .If the CCRA decides a case without giving a hearing to the aggrieved party, the HighCourt can call for a reference even if there is no case pending; [AIR 1966 Mad. 36].1 [53A. Revision of Collector's decision under sections 32, 39 and 41.(1) Notwithstanding anything contained in sub-section (3) of section 32, sub- section (2)of section 39 and sub--section (2) of section 41, when through mistake or otherwise anyinstrument is charged with less duty than leviable thereon, or is held not chargeable withduty, as the case may be, by the Collector, the Chief Controlling RevenueAuthority may,within a period of six years from the date of certificate of the Collector under section 32,39 or 41, as the case may be, require the concerned party to produce before him theinstrument and, after giving a reasonable opportunity of being heard to the party, examinesuch instrument whether any duty is chargeable, or any duty is less levied. thereon andorder the recovery of the deficit duty. if any, from the concerned party. An endorsementshall thereafter be made on the instrument after payment of such deficit duty.(2) On failure to produce the original instrument by the party, the Chief ControllingRevenue Authority shall proceed under this section on the basis of the true copy or anabstract of the instrument filed with the Collector under section 31 or sub-section (2) ofsection 37 and such copy or abstract shall be deemed. to be the original instrument for thepurposes of this section.]54. Statement of case by Chief Controlling Revenue Authority to High Court.2 [(1) The Chief Controlling Revenue Authority may state any case -(a) referred to it under sub-section (2) of section 53;(b) on an application made to it by the party interested. within the period, which in theopinion of the Authority is reasonable. raising a substantial question of law for referringthe same; or(c) otherwise coming to its notice;and refer such case formulating the precise question with its own opinion thereon, to theHigh Court.](2) Every such case shall be decided by not less than three Judges of the High Court andin case of difference, the opinion of the majority shall prevail.___________________________________-1. Section 53A was inserted by Mab. 27 of 1985, s. 35, (w.e.f. 10-12-1985).2. Sub-section (1) was substituted for the original by Mab. 27 of 1985, s.. 36, (w.e.f.. 10-12-1985).
Page 2 and 3:
Constitutional Position -Law relate
Page 4 and 5:
to values of property especially in
Page 6 and 7:
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 and 58: executed, some other person was bou
Page 59 and 60: (a) the stamp on any paper inadvert
Page 61 and 62: 50. Allowance for misused stamps.(1
Page 63: (2) The Chief Controlling Revenue A
Page 67 and 68: 1 [(4) Without prejudice to the pro
Page 69: 1 [59A. No prosecution und~ section
show all

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

You also want an ePaper? Increase the reach of your titles

Delete template?

Save as template?