Stamp Duty on Multi-Cause Suits in Gujarat: Explained

-For the purposes of stamp duty the aggregate value must be considered. Chapter II. of the Stamp Ordinance, 1909, must be taken with Part II. of Schedule B. The value of the suit is taken into consideration and not one item of the claim. ... The Civil Procedure Code (Schedule III.) says that the sum is the value of 'the cause of action title to land or property' or of the ' estate or subject-matter of the action'. Costs do not mean s....

2024 0 Supreme(All) 1350

The High Court has simply stated that the purpose of show-cause notice is primarily to enable the noticee to meet the grounds on which the action is proposed against him. No doubt, the High Court is justified to this extent. ... of Stamp Duty and Rs.7,240/-in payment of registration fee has been imposed regarding Document No. 1549/2022. ... Nothing further has been stated in the notices regarding the basis of satisfaction that there is deficiency in payment of stamp #....

2024 Supreme(Online)(TEL) 22168

the date of registration, serve a notice on such person to show cause why the amount required to make up the deficit stamp duty should not be collected from him along with a penalty of three times of deficit stamp duty. ... The brief facts of the case are that the petitioner filed suit for specific performance vide O.S.No.28 of 2003 pending on the file of IV Additional District Judge, Mahabubnagar against one K.Chenna Reddy for specific performance. The Sub-Registrar,....

2023 0 Supreme(Cal) 127

It is for the party to have the documents admitted in evidence by paying stamp duty and ten times penalty or leave it to the court to take action as provided in section 38(2). 20. ... When an instrument filed before the court is found to be insufficiently stamped the court can admit it in evidence, only if the party pays the stamp duty together with ten times of that stamp duty amount as penalty. ... Petitioner of ....

2023 0 Supreme(P&H) 690

duty. ... Section 20 CPC: Other suits to be instituted where defendants reside or cause of action arises. ... Accordingly, residuary clause of Section 20 CPC would be applicable, to the effect that suit is to be filed where cause of action arises. It is submitted that even as per proviso to Section 16 CPC, respondent/plaintiff could have filed the Suit in Patiala. ... correcting the valuation or supplying the requisite stamp papers, as the case may ....

2024 0 Supreme(SC) 721

The District Registrar has sent a report on the stamp duty payable but has not collected the deficit stamp duty or levied the penalty on the suit agreement. ... The respondent filed an application before the trial court under Section 33 of the Act to impound the suit agreement to collect the deficit stamp duty and penalty in accordance with the Act. ... Dilip Construction Company, (1969) 1 SCC 597, this Court held ....

2024 Supreme(Online)(GUJ) 5492

It it is further submitted that a notice under Section 32 of the Gujarat Stamp Act, 1958 was issued by the Deputy Collector Stamp Duty Valuation, Jamnagar on 19/10/2015 to the defendant and pursuant to the said notice, defendants paid the Deficit Stamp Duty on 26/07/2021 and thereafter, the sale deed ... The learned trial Court has not read the plaint in a meaningful manner and read the plaint in a formal manner. The plaint does disclose cause of #HL....

2025 0 Supreme(All) 2336

On the said reference, Stamp Suit No. 119/2012-13 was registered and notices were issued to the petitioner alleging deficiency of stamp duty, on the ground that amount of interest were not included while paying stamp duty. ... In view of aforesaid discussion as well as law laid down by Hon’ble the Apex Court, the impugned reference dated 18.10.2012 in Stamp Suit No. 119 /2012-13 cannot be justified in the eyes of law and same is he....

2023 0 Supreme(Bom) 2138

In the present case, the stamp duty has been paid by Petitioner on 4 September 2013 and the applications for refund have been made in the month of July 2019. Petitioner has placed on record one of the draft sale deeds on which stamp duty has been paid. ... He would submit that in some cases, like the present one, where disputes prevail over longer period of time, on account of which, a party purchasing stamp duty is unable to take a final call within....

2024 Supreme(Online)(Bom) 11014

vii) Encouraged by the decision of the Gujarat High Court, the Petitioners assail the levy of stamp duty on DOs in the State of Maharashtra on various grounds, one of them obviously alleging discrimination between importers in the State of Gujarat, who are exempted from payment of ... (vii) Mr Seervai along with other learned Counsel placed reliance on the decision of the Gujarat High Court which held BoE not chargeable to stamp #....

2025 Supreme(KER) 382

(iv) He does not seek leave of the court to sue for such omitted reliefs at a later stage. For our case what is relevant is R.2(3). As per the provision: (iii) In the suit on that cause of action, the plaintiff omits some relief/s. (i) There must be a cause of action. (ii) More than one relief could be claimed on that cause of action.

2025 0 Supreme(Ker) 382

(iii) In the suit on that cause of action, the plaintiff omits some relief/s. (iv) He does not seek leave of the court to sue for such omitted reliefs at a later stage. (i) There must be a cause of action. (ii) More than one relief could be claimed on that cause of action. For our case what is relevant is R.2(3). As per the provision:

2023 0 Supreme(Del) 103

While the plaintiff also permits more than one plaintiff to join causes of action, in one suit, against the same defendant, the plaintiffs who seek to do so must be jointly interested in the common causes of action. If the same act or transaction, or series of acts or transactions, result in one plaintiff having more than one cause of action against the same defendant, the plaintiff can unite the causes of action in one suit. The causes of action so joined, he submits, must arise out of the same act or series of acts.

2019 2 Supreme 225

Thus, for a suit filed in a Court pertaining to properties situated in jurisdiction of more than two courts, the suit is maintainable only when suit is filed on one cause of action.

2017 4 Supreme 593

In the instant case it cannot be said that the second suit for partition was in respect of the same cause of action as that on which the previous suit was based. In respect of the cause of action of the previous suit plaintiff was not entitled to more than one relief. Hence, it could not be said that the plaintiff has omitted to sue for relief for which second suit has been filed. Suit for partition with respect to joint property is based on continuing cause of action, as such the suit for partition could not be said to be barred by Order II Rule 2 CPC.