Tag: Stamp Duty

West Bengal Stamp Rules 1994

the State of West Bengal

In exercise of the powers conferred by sections 2, 9, 10, 16, 18 37, 49, 55 and 75 of the Indian Stamp Act, 1899 (2 of 1899) and by Notification No. C. 63-Stamps/25, dated the 5th March, 1925, issued by the Government of India, Finance Department (Central Revenues) (Stamps), and also in supersession of all previous rules and orders on the subject issued by the Government of Bengal, the Governor is pleased hereby to make the following rules

The duty to act Judicially may be inferred from the provisions of the statute

It is clear therefore that S. 56 (2) deals with cases where there is a doubt in the mind of the collector in regard to an instrument which comes up before him under the above provisions of the Act as to the construction of the instrument and the provisions of the Act applicable to it. Such doubt itself shows that the point raised for the Collector’s decision is a difficult point of law and from the very nature of the duty to be performed in such circumstances it appears clear that the Chief Controlling Revenue-authority has to decide the matter Judicially and would thus be a quasi-Judicial tribunal.