{"id":235444,"date":"2020-09-07T18:21:51","date_gmt":"2020-09-07T12:51:51","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=235444"},"modified":"2020-09-11T10:27:09","modified_gmt":"2020-09-11T04:57:09","slug":"all-hc-reiterates-that-authorities-not-to-demand-stamp-duty-beyond-art-57b-sch-1-b-of-stamp-act","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2020\/09\/07\/all-hc-reiterates-that-authorities-not-to-demand-stamp-duty-beyond-art-57b-sch-1-b-of-stamp-act\/","title":{"rendered":"All HC reiterates that Authorities not to demand Stamp Duty beyond Art. 57(b) Sch. 1-B of Stamp Act"},"content":{"rendered":"

Allahabad High Court:<\/strong> Dr Kaushal Jayendra Thaker, J., addressed a matter with regard to stamp duty.<\/p>\n

Respondents invited a tender to repair different roads in District Mathura. Petitioner\u2019s tender was accepted.<\/p>\n

Stamp Act<\/span><\/p>\n

Further, the respondent issued a letter of acceptance with a clause that total security along with stamp duty should be deposited within 10 days. Petitioner wrote to the respondents that he is supposed to pay stamp duty as per Article 57(b) Schedule 1 B of the Stamp Act and for a period of 8 months, no work order was passed.<\/p>\n

Bench on perusal of the facts and circumstances of the present matter stated that it is covered by the decision of this Court and further waste of time would cause loss to the public and Exchequer.<\/p>\n

Despite the previous decisions in Strong Construction v. State of U.P., <\/em>Civil Misc. WP No. 35096 of 2004 and Kishan Traders v. State of U.P., <\/em>Writ C No. 52385 of 2015, authorities have demanded from petitioner what is known as stamp duty.<\/p>\n

Further, the Court added that though the petition is belated, this Court has not been made aware whether the contract has already been executed or not.<\/p>\n

With regard to the stamp duty, Court stated that it has been covered by the Division Bench of this Court in Kishan Traders v. State of U.P.,<\/em> Writ C No. 52385 of 2015, wherein Writ of Mandamus was issued which read as follows:<\/p>\n

\n

“We also issue a Writ of Mandamus commanding the respondents not to compel the Petitioners and similarly situate persons, whether they have filed writ petition or not, to pay Stamp Duty on security deposit in question treating as ‘mortgage deed’ and further to charge Stamp Duty on such ‘securities’ as provided under Article 57 (b) Schedule 1 B of the Stamp Act.”<\/p>\n<\/blockquote>\n

Hence in view of the above, bench held that the petitioner would be liable to pay stamp duty as per Article 57(b) Schedule 1 B of the Stamp Act.<\/p>\n

In view of the above, the petition was allowed. [Yogendra Kumar v. State of U.P., 2020 SCC OnLine All 1024<\/b><\/a>, decided on 07-09-2020]<\/p>\n","protected":false},"excerpt":{"rendered":"

Allahabad High Court: Dr Kaushal Jayendra Thaker, J., addressed a matter with regard to stamp duty. 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Act, it would have to work on the deficiency of stamp duty and penalty, if any.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"bombay high court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/bombay-high-court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/bombay-high-court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/bombay-high-court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/bombay-high-court.webp?resize=700%2C400&ssl=1 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Patel and Madhav J. Jamdar, JJ., considered petitions which raised questions about the interpretation of the validity of two circulars issued by the Inspector General of Registration and Controller of Stamps, Maharashtra State dated 23-06-2015 and 30-03-2017. 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In this particular case, the contract was executed outside the state\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/09\/Bombay-HC.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":331849,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/09\/26\/maharashtra-stamp-act-stamp-duty-chargeable-principal-document-sc-legal-news\/","url_meta":{"origin":235444,"position":5},"title":"Maharashtra Stamp Act| Principal document alone chargeable with Stamp Duty in case of transaction with multiple documents: SC","author":"Sucheta","date":"September 26, 2024","format":false,"excerpt":"The Court also clarified that to determine the stamp duty that is chargeable upon an instrument, the legal rule is that the real and true meaning of the instrument is to be determined by ascertaining the intention of the parties from the contents and the language employed in the whole\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Maharashtra Stamp Act","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/09\/Maharashtra-Stamp-Act.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/09\/Maharashtra-Stamp-Act.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/09\/Maharashtra-Stamp-Act.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/09\/Maharashtra-Stamp-Act.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/235444","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=235444"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/235444\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=235444"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=235444"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=235444"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}