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

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55. Power of High Court to call for further particulars as to case stated.If the High Court is not satisfied that the statements contained in the case are sufficient toenable it to determine the questions raised thereby, the High Court may refer the caseback to the Revenue Authority by which it was stated to make such additions thereto oralterations therein as the High Court may direct in that behalf.56. Procedure in disposing of case stated.(1) The High Court upon the hearing of any such case shall decide the question raisedthereby, and shall deliver its judgement thereon containing the grounds on which suchdecision is founded.(2) The High Court shall send to the Revenue Authority, by which the case was stated acopy of such judgement under the seal of the Court and the signature of the Registrar; andthe Revenue Authority shall, on receiving such copy, l [pass such orders as are necessaryfor disposal of the case conformably to such judgement.]57. Statement of case by other Courts to High Court.(1) If any Court, other than the High Court, feels doubts as to the amount of duty, to bepaid in respect of any instrument under clause (a) of the proviso to section 34, the Judgemay draw up a statement of the case and refer it, with his own opinion thereon, for thedecision of the High Court.(2) The High Court shall deal with the case as if it had been referred under section 54,and send a copy of its judgement under the seal of the Court and the signature of theRegistrar to the Chief Controlling Revenue Authority and another like copy to the Judgemaking the reference, who shall, on receiving such copy, dispose of the case conformablyto such judgement.(3) Reference made under sub-section (1), when made by a Court subordinate to aDistrict Court, shall be made through the District Court, and, when made by anySubordinate Revenue Court, shall be made through the Court immediately superior.________________________________1. These words were substituted for the words "dispose of the case conformably to suchjudgement" by Mah. 27 of 1985. s. 37. (w.e.f. 10-12-1985).
1 [(4) Without prejudice to the provisions of section 58, no Court shall take action underthis section, -(a) where the instrument has already been impounded or a penalty is levied in respectthereof under clause (a) of the proviso to section 34; or(b) in the case to which section 35 applies.]58. Revision of certain decisions of Courts regarding the sufficiency of stamps.(1) When any Court in the exercise of its civil or revenue jurisdiction or any CriminalCourt in any proceeding 2[ under Chapter IX or Part D of Chapter X of the Code ofCriminal Procedure 1973,] makes any order admitting any instrument in evidence as dulystamped or as not requiring a stamp, or upon payment of duty and a penalty under section34, the Court to which appeals lie from, or references are made by, such first-mentionedCourt may, of its own motion or on the application of the Collector, take such order intoconsideration.(2) If such Court, after such consideration is of opinion that such instrument should nothave been admitted in evidence without the payment of duty and penalty under section34, or without the payment of a higher duty and penalty than those paid, it may record adeclaration to that effect, and determine the' amount of duty with which such instrumentis chargeable, 3 [and may require,-(i) the party or person concerned to make the payment of the proper duty or the amountrequired to make up the same, together with a penalty under section 34, or payment of ahigher duty and penalty than those paid, to itself or to the Collector; and(ii) any person is whose possession or power such instrument then is, to produce thesame, and may impound the same when produced.](3) When any declaration has been recorded under sub-section (2), the Court recordingthe same shall send a copy thereof to the Collector, and, where the instrument to which itrelates has been impounded or is otherwise in the possession of such Court, shall alsosend him such instrument.4 [(3A) When the duty and penalty leviable in respect of any instrument in accordancewith the declaration made under sub-section (3) and required to be paid thereunder arepaid to the Court or to the Collector, then the Court or, as the case may be, the Collectorshall certify by endorsement thereon that the proper duty and penalty, stating the amountof each, have been le-vied in respect of such instrument, and the name and residence ofthe person paying the same._______________________________________1. Sub-section (4) was added by Mah. 27 of 1985, s. 38, (w.e.f 10-12-1985).2. These words, figures and letter were substituted for the words and figures "underChapter XII or Chapter XXXVI of the, Code of Criminal Procedure, 1898", by Mah. 27of 1985, s. 39(a), (w.e.f 10-12-1985).3. This portion was substituted for the portion beginning with the words "and mayrequire" and ending with the words "the same who produced". by Mah. 27 of 1985, s.39(b), (w.e.f 10-12-1985).4. Sub-section (3A) and (38) were inserted, by Mah. 27 of 1985, s. 39 (c), (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
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Notification - Addition Officers fo
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Agreements entered into before 10 t
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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 and 64: (2) The Chief Controlling Revenue A
Page 65: Under sub-section (2) if the Collec
Page 69: 1 [59A. No prosecution und~ section
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THE BOMBAY STAMP ACT, 1958 - Igrmaharashtra.gov.in

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