• Latest

STAMP ACT, 1899 S. 49, 50

Punjab Land Revenue Act S. 16 –  Financial Commissioner, Haryana, would have the jurisdiction to entertain the revision petition as the proceedings have been initiated in the year 2006.

Local Commissioner – Order refusing to appoint – Not a revisable order. [PLRonline 402605]

Punjab Land Revenue Act, Section 16(1) – Sanad takseem – Order of the Collector being merged in the order of the Commissioner can be assailed only with the Financial Commissioner. [PLRonline 316002]

Order 16 Rule 1 of the CPC is not mandatory but is directory in nature.n [PLRonline 247082]

Land Acquisition Act S. 12(2)- Once the notice under Section 12(2) of the LA Act was issued and served upon the original writ petitioner and he was called upon to collect the compensation and thereafter, when he did not come to collect the compensation and then the compensation was sent to the revenue deposit, thereafter it would not be open for the original writ petitioner to contend that acquisition proceedings have lapsed.[ PLRonline 413600]

Cruelty  –  Mere filing of a criminal case itself cannot be termed as “cruelty” | Desertion – Having regard to the nature of the allegations made in the complaint cannot be said that the wife had no valid reason to leave the company of the husband. [PLRonline 401605]

Children custody – Best Interest of Child – Scope of – Habeas Corpus – Children natural citizens of USA , are in the grips of their mother – Continuance of present status, will damage their progress in academics, and their emotional quotient. [(2023-1)209 PLRIJ 059]

“Understanding Burden of Proof for Input Tax Credit Claims under Karnataka Value Added Tax Act, 2003”

Satish Chander Ahuja v. Sneha Ahuja, 2021 PLRonline 9094 (SC)

POEMS&CRIMES Street Art

Hindu Marriage Act, S. 28-A – Enforcement/Execution of orders of maintenance

Hindu Marriage Act, S. 24 – Permanent alimony – Quantum of maintenance – CrPC S. 125

Hindu Marriage Act, S. 24 – Maintenance – Where several marriages last for a short time – Inequitable to direct the contesting spouse to pay permanent alimony to the applicant for the rest of her life – Duration of marriage would be a relevant factor – Permanent alimony

  • Membership Account
  • LATEST
  • P&H
  • CIVIL
  • CPC
  • CRIMINAL
  • COI
  • SERVICE
  • ARB
  • BANKING
  • CONS
  • HMA
  • IBC
  • MVA
  • NIA
  • Tenancy
  • Login
  • Register
PLRonline.in
Subscribe
  • Log In
  • Home
  • A
    • A
    • Account
    • Admission
    • Adoption
    • Advocate
    • Agreement
    • Alternate Remedy
    • Annual Confidential Reports (ACR)
    • Arbitration Act, 1940
    • Arbitration and Conciliation Act, 1996
  • B
    • B
    • Bail
    • Banking
      • Bank Guarantee
  • C
    • C
    • Charge / Charge Sheet
    • CPC
      • CPC – Sections
      • CPC – Orders and Rules
    • Commercial Courts Act, 2015
    • Companies Act
    • Constitution of India
    • Consumer Protection Act
    • Contempt of Courts Act, 1971
    • Contract Act
    • Contract Labour (Regulation and Abolition) Act, 1970
    • Court
    • Court Fees Act, 1870
    • Criminal Trial
      • Charge / Charge Sheet
    • CrPC (Criminal Procedure Code)
    • Customs Act, 1962
  • D
    • D
    • Disciplinary Proceedings
    • Dying Declaration
  • E
    • E
    • East Punjab Urban Rent Restriction Act, 1949
    • Electricity Act, 2003 (36 of 2003)
    • Employees Compensation Act, 1923 (8 of 1923),
    • Evidence
    • Evidence Act, 1872
  • F
    • F
    • Family Courts Act, 1984
    • FIR ( First Information Report)
  • G
    • G
    • Genealogy
    • General Clauses Act, 1897
  • H
    • H
    • Habeas Corpus
    • Handwriting expert
    • Haryana Acts
      • Haryana Municipal Act, 1973 (24 of 1973)
      • Haryana Municipal Election Rules, 1978
      • Haryana Urban (Control of Rent and Eviction) Act 1973
    • Hindu Joint Family
    • Hindu Marriage Act, 1955
  • I
    • I
    • IBC – Insolvency and Bankruptcy Code
    • Insolvency and Bankruptcy Board of India
    • Industrial Disputes Act, 1947
    • Information Technology Act
    • Insurance
    • Interpretation
    • Interpretation of Statutes
    • IPC
  • J
    • J
    • Judgment and Orders
    • Judicial Restraint / Judicial Adventurism
  • L
    • L
    • Land Acquisition Act, 1894
    • Legal Services Authorities Act, 1987
    • Limitation Act, 1963
  • M
    • M
    • Maintenance and Welfare of Parents and Senior Citizens Act
    • Marriage
    • Maternity Benefit Act, 1961
    • Micro, Small And Medium Enterprises Development Act (MSME, Act)
    • Mortgage
    • Motor Vehicles Act, 1988
    • Mutation
  • N
    • N
    • Narcotic Drugs And Psychotropic Substances Act (NDPS)
    • National Highway Act, 1956
    • Natural Justice
    • Negotiable Instruments Act (NIA)
  • O
    • O
  • P
    • P
    • Punjab Acts / Rules etc.
      • East Punjab Urban Rent Restriction Act, 1949
      • Punjab Jail Manual
      • Punjab Police Rules, 1934
      • Punjab Regional And Town Planning And Development Act, 1995
      • Punjab State Agriculture Produce Markets Act, 1961
      • Punjab Town Improvement Act, 1922
      • Punjab Village Common Lands (Regulation) Act, 1961
    • Partnership Act, 1932
    • Passports Act, 1967
    • Pay fixation
    • Pedigree
    • Pension
    • Perjury
    • Practice and Procedure
    • Prevention of Corruption Act
    • Principle of estoppel or acquiescence
    • Prisons Act, 1894
    • Proclaimed offender
    • Prohibition of Benami Property Transactions Act, 1988
  • R
    • R
    • RERA
    • Recovery of Debts and Bankruptcy Act, 1993
    • Registration Act, 1908
    • Representation of the People Act, , 1951
  • S
    • S
    • Sale of Goods Act
    • Sarfaesi
    • Securities and Exchange Board of India Act, 1992
    • Service Matters
    • Service of orders on a government servant
    • Sexual Offence
    • Special Marriage Act, 1954
    • Specific Performance
    • Specific Relief Act, 1963
    • Stamp Act, 1899
    • Stamp duty
    • Stay
    • Suit for declaration / possession
    • Suit for recovery of Money
  • T
    • T
    • Tenancy and Rent Act
      • East Punjab Urban Rent Restriction Act, 1949
      • Haryana Urban (Control of Rent and Eviction) Act 1973
    • Trade Unions Act
    • Transfer of Property Act, 1882
  • V
    • Voice recording
  • W
    • Wakf Act, 1955
    • Words and Phrases
  • Log In
  • Home
  • A
    • A
    • Account
    • Admission
    • Adoption
    • Advocate
    • Agreement
    • Alternate Remedy
    • Annual Confidential Reports (ACR)
    • Arbitration Act, 1940
    • Arbitration and Conciliation Act, 1996
  • B
    • B
    • Bail
    • Banking
      • Bank Guarantee
  • C
    • C
    • Charge / Charge Sheet
    • CPC
      • CPC – Sections
      • CPC – Orders and Rules
    • Commercial Courts Act, 2015
    • Companies Act
    • Constitution of India
    • Consumer Protection Act
    • Contempt of Courts Act, 1971
    • Contract Act
    • Contract Labour (Regulation and Abolition) Act, 1970
    • Court
    • Court Fees Act, 1870
    • Criminal Trial
      • Charge / Charge Sheet
    • CrPC (Criminal Procedure Code)
    • Customs Act, 1962
  • D
    • D
    • Disciplinary Proceedings
    • Dying Declaration
  • E
    • E
    • East Punjab Urban Rent Restriction Act, 1949
    • Electricity Act, 2003 (36 of 2003)
    • Employees Compensation Act, 1923 (8 of 1923),
    • Evidence
    • Evidence Act, 1872
  • F
    • F
    • Family Courts Act, 1984
    • FIR ( First Information Report)
  • G
    • G
    • Genealogy
    • General Clauses Act, 1897
  • H
    • H
    • Habeas Corpus
    • Handwriting expert
    • Haryana Acts
      • Haryana Municipal Act, 1973 (24 of 1973)
      • Haryana Municipal Election Rules, 1978
      • Haryana Urban (Control of Rent and Eviction) Act 1973
    • Hindu Joint Family
    • Hindu Marriage Act, 1955
  • I
    • I
    • IBC – Insolvency and Bankruptcy Code
    • Insolvency and Bankruptcy Board of India
    • Industrial Disputes Act, 1947
    • Information Technology Act
    • Insurance
    • Interpretation
    • Interpretation of Statutes
    • IPC
  • J
    • J
    • Judgment and Orders
    • Judicial Restraint / Judicial Adventurism
  • L
    • L
    • Land Acquisition Act, 1894
    • Legal Services Authorities Act, 1987
    • Limitation Act, 1963
  • M
    • M
    • Maintenance and Welfare of Parents and Senior Citizens Act
    • Marriage
    • Maternity Benefit Act, 1961
    • Micro, Small And Medium Enterprises Development Act (MSME, Act)
    • Mortgage
    • Motor Vehicles Act, 1988
    • Mutation
  • N
    • N
    • Narcotic Drugs And Psychotropic Substances Act (NDPS)
    • National Highway Act, 1956
    • Natural Justice
    • Negotiable Instruments Act (NIA)
  • O
    • O
  • P
    • P
    • Punjab Acts / Rules etc.
      • East Punjab Urban Rent Restriction Act, 1949
      • Punjab Jail Manual
      • Punjab Police Rules, 1934
      • Punjab Regional And Town Planning And Development Act, 1995
      • Punjab State Agriculture Produce Markets Act, 1961
      • Punjab Town Improvement Act, 1922
      • Punjab Village Common Lands (Regulation) Act, 1961
    • Partnership Act, 1932
    • Passports Act, 1967
    • Pay fixation
    • Pedigree
    • Pension
    • Perjury
    • Practice and Procedure
    • Prevention of Corruption Act
    • Principle of estoppel or acquiescence
    • Prisons Act, 1894
    • Proclaimed offender
    • Prohibition of Benami Property Transactions Act, 1988
  • R
    • R
    • RERA
    • Recovery of Debts and Bankruptcy Act, 1993
    • Registration Act, 1908
    • Representation of the People Act, , 1951
  • S
    • S
    • Sale of Goods Act
    • Sarfaesi
    • Securities and Exchange Board of India Act, 1992
    • Service Matters
    • Service of orders on a government servant
    • Sexual Offence
    • Special Marriage Act, 1954
    • Specific Performance
    • Specific Relief Act, 1963
    • Stamp Act, 1899
    • Stamp duty
    • Stay
    • Suit for declaration / possession
    • Suit for recovery of Money
  • T
    • T
    • Tenancy and Rent Act
      • East Punjab Urban Rent Restriction Act, 1949
      • Haryana Urban (Control of Rent and Eviction) Act 1973
    • Trade Unions Act
    • Transfer of Property Act, 1882
  • V
    • Voice recording
  • W
    • Wakf Act, 1955
    • Words and Phrases
Subscribe
PLRonline.in

Limitation Act Art. 37 & S. 18—Default in payment of loan

Service matter - Deduction of amount or punish employee after retirement on any of the misconduct

Home CIVIL

STAMP ACT, 1899 S. 49, 50

by PLRonline
in CIVIL, Tax
0
Share on TelegramShare on TwitterShare on WhatsappShare on eMail
Download / Print

S. 49, 50 – Refund

12. From the law noticed above, the legal position that emerges is as follows: (i) Stamp Act is a taxing statute;

  • in construing taxing statutes equity and hardship are not relevant, one has to strictly look at the words/ language used and there is no room for searching intendment or of drawing any presumption while construing the provisions of a taxing statute; (iii) in case of ambiguity in charging provisions, the benefit must necessarily go in favour of subject /assessee, but in case of ambiguity in an exemption provision, the benefit of ambiguity must be strictly interpreted in favour of the Revenue/ State. However, if, by a strict construction of the exemption clause, the ambiguity is resolved and the subject falls within the exemption clause then to give full play to the exemption clause a liberal construction may be made.

Some of the legal principles deducible from the decision of the Apex Court, noticed above, are as follows:-

  • where the instrument is rendered unfit for the purpose for which it was executed, the claimants can seek refund under Section 49 (d) (2) read with Section 50 (3) of the Stamp Act;
    • where an instrument is executed under order of the court and by the order of the court the instrument is cancelled with liberty to seek refund of the stamp duty paid, benefit of refund is not to be denied on technical grounds of limitation more so because an act of the court is to prejudice none; and
    • where a case for refund of stamp duty can be brought under Section 49(d)(2) read with Section 50(3), an interpretation which advances the cause of justice and is based on principle of equity, should be preferred.

When we read the extracted provision as a whole, what is noticeable is that allowance available under sub-clause (2) of clause (d) of Section 49 of the Stamp Act is for impressed stamps spoiled to execute an instrument which has been afterwards found unfit, by reason of any error or mistake therein, for the purpose originally intended. At this stage, we may observe that though clause (d) uses the word stamp, which is singular, but, by virtue of Section 13(2) of the General Clauses Act, 1897, singular shall include plural, and vice versa, therefore, the word stamp used in clause (d) would include stamps. Thus, once the allowance is for impressed stamps spoiled to execute an instrument, executed by any party thereto, which has been afterwards found unfit for the purpose originally intended, the allowance is for the stamps spoiled to execute that instrument. Whether an allowance would be admissible for any part of the stamps spoiled to execute an instrument which fails in part, that is whether allowance could be claimed for bad part only, is an issue which has not been specifically addressed by the provisions of Section 49(d) of Stamp Act. Can in such circumstances under clause (d) of Section 49 allowance be claimed for the bad part only? The answer to it would have to be rendered upon construction of the provision with reference to the principles governing the rules of interpretation of a taxing statute inasmuch as it is well settled that Stamp Act is a taxing statute.

Principles governing interpretation of a taxing statute

The principles governing interpretation of a taxing statute have already been noticed by us above, and the same are recapitulated below: (i) in construing taxing statutes equity and hardship is not relevant, one has to strictly look at the words/ language used and there is no room for searching intendment or of drawing any presumption while construing the provisions of a taxing statute; (ii) in case of ambiguity in charging provision, the benefit must necessarily go in favour of subject / assessee but, in case of ambiguity in an exemption provision, the benefit of ambiguity must be strictly interpreted in favour of the Revenue/ State. However, if, by a strict construction of the exemption clause, the ambiguity is resolved and the subject falls within the exemption clause then to give full play to the exemption clause a liberal construction may be made. In the instant case, we have already found above, there is no excess payment of stamp duty on the instrument of lease. Here, after execution of the lease instrument, on account of failure of the demise in part, allowance has been sought. The provisions of the Stamp Act, at least those that have been placed before us, are silent for such an eventuality. In our view, in absence of clarity in the provisions of the Stamp Act with regard to admissibility of an allowance where the instrument fails in part, the claim for allowance would have to be rejected by keeping in mind the general legal principle that in case of ambiguity in an exemption provision, the benefit of ambiguity must be strictly interpreted in favour of the Revenue/State. An allowance though, strictly, cannot be equated with an exemption but for interpretation of an allowance strict rule of interpretation would have to be applied at the threshold to find out whether the subject falls within its ambit or not because the initial burden is on the subject who seeks allowance to make out a case for allowance. For all the reasons recorded above, we respectfully agree with the view of the Full Bench of the Madras High Court in the case of Chief Controlling Revenue Authority, Board of Revenue, Madras vs. B.P. Eswaran and others (supra) that Section 49(d) does not contemplate allowance for spoilation of stamps, where a composite instrument embodying rights and liabilities fails only in part and is good for the remaining part. Otherwise also, on simple logic, an instrument executed by spoiling several impressed stamps cannot be dissected to sever out the bad part from the good, so as to enable use of the good. The decision of the Apex Court in Libra Buildtech’s case (supra) does not come to the rescue of the first respondent because in that case the entire instrument was found unfit for the purpose originally intended and was thus cancelled. In the instant case, part of the lease instrument remained operative therefore the instrument did not fail the purpose originally intended.

In tax matters equity has a limited role.

Doctrine of unjust enrichment is based on equitable principles and has statutory recognition in Sections 65 and 72 of the Contract Act. As tax is compulsory exaction of money by a sovereign with the sanction of law and is not payment for services rendered or to be rendered, a refund of the tax or the duty paid under a fiscal statute is not to be made unless and until the duty paid is found not payable. 

[State of U.P. vs. M/s. S.J.P. Infracon Limited and another, 2021(6) ADJ 114(DB)]

Tags: Doctrine of unjust enrichmentInterpretation of StatutesStamp ActStamp Act S. 49Stamp Act S. 50Tax - interpretation of Statutes

Related Posts

CIVIL

Punjab Land Revenue Act S. 16 –  Financial Commissioner, Haryana, would have the jurisdiction to entertain the revision petition as the proceedings have been initiated in the year 2006.

2.1k
CIVIL

Local Commissioner – Order refusing to appoint – Not a revisable order. [PLRonline 402605]

2.1k
CIVIL

Punjab Land Revenue Act, Section 16(1) – Sanad takseem – Order of the Collector being merged in the order of the Commissioner can be assailed only with the Financial Commissioner. [PLRonline 316002]

2.1k
  • Membership Account
  • LATEST
  • P&H
  • CIVIL
  • CPC
  • CRIMINAL
  • COI
  • SERVICE
  • ARB
  • BANKING
  • CONS
  • HMA
  • IBC
  • MVA
  • NIA
  • Tenancy

© 2023 JNews - Premium WordPress news & magazine theme by Jegtheme.

  • Login
  • Sign Up
  • Log In
  • Home
  • A
    • A
    • Account
    • Admission
    • Adoption
    • Advocate
    • Agreement
    • Alternate Remedy
    • Annual Confidential Reports (ACR)
    • Arbitration Act, 1940
    • Arbitration and Conciliation Act, 1996
  • B
    • B
    • Bail
    • Banking
      • Bank Guarantee
  • C
    • C
    • Charge / Charge Sheet
    • CPC
      • CPC – Sections
      • CPC – Orders and Rules
    • Commercial Courts Act, 2015
    • Companies Act
    • Constitution of India
    • Consumer Protection Act
    • Contempt of Courts Act, 1971
    • Contract Act
    • Contract Labour (Regulation and Abolition) Act, 1970
    • Court
    • Court Fees Act, 1870
    • Criminal Trial
      • Charge / Charge Sheet
    • CrPC (Criminal Procedure Code)
    • Customs Act, 1962
  • D
    • D
    • Disciplinary Proceedings
    • Dying Declaration
  • E
    • E
    • East Punjab Urban Rent Restriction Act, 1949
    • Electricity Act, 2003 (36 of 2003)
    • Employees Compensation Act, 1923 (8 of 1923),
    • Evidence
    • Evidence Act, 1872
  • F
    • F
    • Family Courts Act, 1984
    • FIR ( First Information Report)
  • G
    • G
    • Genealogy
    • General Clauses Act, 1897
  • H
    • H
    • Habeas Corpus
    • Handwriting expert
    • Haryana Acts
      • Haryana Municipal Act, 1973 (24 of 1973)
      • Haryana Municipal Election Rules, 1978
      • Haryana Urban (Control of Rent and Eviction) Act 1973
    • Hindu Joint Family
    • Hindu Marriage Act, 1955
  • I
    • I
    • IBC – Insolvency and Bankruptcy Code
    • Insolvency and Bankruptcy Board of India
    • Industrial Disputes Act, 1947
    • Information Technology Act
    • Insurance
    • Interpretation
    • Interpretation of Statutes
    • IPC
  • J
    • J
    • Judgment and Orders
    • Judicial Restraint / Judicial Adventurism
  • L
    • L
    • Land Acquisition Act, 1894
    • Legal Services Authorities Act, 1987
    • Limitation Act, 1963
  • M
    • M
    • Maintenance and Welfare of Parents and Senior Citizens Act
    • Marriage
    • Maternity Benefit Act, 1961
    • Micro, Small And Medium Enterprises Development Act (MSME, Act)
    • Mortgage
    • Motor Vehicles Act, 1988
    • Mutation
  • N
    • N
    • Narcotic Drugs And Psychotropic Substances Act (NDPS)
    • National Highway Act, 1956
    • Natural Justice
    • Negotiable Instruments Act (NIA)
  • O
    • O
  • P
    • P
    • Punjab Acts / Rules etc.
      • East Punjab Urban Rent Restriction Act, 1949
      • Punjab Jail Manual
      • Punjab Police Rules, 1934
      • Punjab Regional And Town Planning And Development Act, 1995
      • Punjab State Agriculture Produce Markets Act, 1961
      • Punjab Town Improvement Act, 1922
      • Punjab Village Common Lands (Regulation) Act, 1961
    • Partnership Act, 1932
    • Passports Act, 1967
    • Pay fixation
    • Pedigree
    • Pension
    • Perjury
    • Practice and Procedure
    • Prevention of Corruption Act
    • Principle of estoppel or acquiescence
    • Prisons Act, 1894
    • Proclaimed offender
    • Prohibition of Benami Property Transactions Act, 1988
  • R
    • R
    • RERA
    • Recovery of Debts and Bankruptcy Act, 1993
    • Registration Act, 1908
    • Representation of the People Act, , 1951
  • S
    • S
    • Sale of Goods Act
    • Sarfaesi
    • Securities and Exchange Board of India Act, 1992
    • Service Matters
    • Service of orders on a government servant
    • Sexual Offence
    • Special Marriage Act, 1954
    • Specific Performance
    • Specific Relief Act, 1963
    • Stamp Act, 1899
    • Stamp duty
    • Stay
    • Suit for declaration / possession
    • Suit for recovery of Money
  • T
    • T
    • Tenancy and Rent Act
      • East Punjab Urban Rent Restriction Act, 1949
      • Haryana Urban (Control of Rent and Eviction) Act 1973
    • Trade Unions Act
    • Transfer of Property Act, 1882
  • V
    • Voice recording
  • W
    • Wakf Act, 1955
    • Words and Phrases

Welcome Back!

Login to your account below

Forgotten Password? Sign Up

Create New Account!

Fill the forms below to register

All fields are required. Log In

Retrieve your password

Please enter your username or email address to reset your password.

Log In
PLRonline AI Chat
AI Chatbot Avatar

Save PLRonline.in APP!

Save
×

Please click

Team  PLRonline
Click for support Team PLRonline

Supreme Court Online is also available on Whatsapp, Telegram, Instagram, Email. Join  us here!

× Join
[class^="wpforms-"]
[class^="wpforms-"]