Directorate of Registration and Stamp Revenue, West Bengal is one of the oldest directorate under Government of West Bengal. Earlier the directorate was known as the Directorate of Registration. It was redesignated at its present form in the...
Stamp Duty
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...
West Bengal Stamp (Prevention of Undervaluation of Instruments) Rules, 2001 Published vide Notification No. 821-F.T, dated 1st March, 2001 (w.e.f. 15.03.2001) and published in the Calcutta Gazette Extraordinary, Part 1, dated 5.03.2001. As amended by Notification No. 1614-FT, dated...
बंबई राज्य में टिकटों और स्टाम्प ड्यूटी से संबंधित कानून को समेकित और संशोधित करने के लिए एक अधिनियम
11. Commencement of this Part. – The provisions of this Part shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint. 12. Amendment of section 2. – In section 2...
The scheme of the Stamp Act may be briefly noticed. Chapter II contains provisions about the liability of the instrument to duty, of the time of stamping instruments, of values for duty and provisions as to the officer to...
The ownership in the stamp-papers passes to the stamp vendor when the treasury officer delivers the stamp papers on payment of price less discount. The stamp rules themselves contemplates that what the licensed vendor does, while taking delivery of...
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...
Supreme Court in the case of Avinash Kumar Chauhan v. Vijay Krishna Mishra, (2009) 2 SCC 532, in which it has been held as follows: “21. It is not in dispute that the possession of the property had been...