Stamp Duty Calculation in India: Key Rules & Cases

2024 0 Supreme(All) 2199

(c) The stamp duty calculation should have been based on residential rates for Gata No. 2563 and 2564, as they are surrounded by residential activities, contrary to agricultural rates applied. ... (d) The total valuation of the land as per circle rates and the relaxation for the petitioner being a lady, leading to a deficiency in stamp duty and registration fees as per their calculation. (e) The provisions of U. P. ... I....

The petitioner contended that the calculation ought to have been on the "par value" of the shares. ... Therefore, at the time of issuing the second Gazette, if the Minister intended market value as the method of calculation for stamp duty payable on a share certificate, he should have expressly stated so. ... The previous order of the Minister in this regard had explicitly referred to "market value" in the calculation#HL_....

2024 Supreme(Online)(TEL) 23079

account the land to an extent of 460 square yards, which has been subsequently rectified vide rectification deed bearing documentNo.3707 of 2009 dated05.12.2009 and in the said letter, the petitioner has given a detailed calculation of the excess stamp duty paid in the tabular form and as per the calculation ... He would further submit that after execution of the rectification deed on 05.12.2019, the petitioner has made an application to th....

2024 0 Supreme(Pat) 1157

It appears that the respondent no.5 had referred the matter to the respondent no.3 for determination of the category of the land in question as also for calculation of the deficit stamp duty, whereupon Stamp Case No.1 of 2020 was instituted by the respondent no.3 and then the impugned order dated 08.04.2021 ... of deficit stamp duty. ... respondent no.3 only thereafter, hence the respondent no.5 had no authority/jurisdicti....

Court of Appeal Putrajaya

The "amount chargeable for duty" means the amount that is to be used for the calculation of the stamp duty payable; whereas, the "amount of stamp duty that is chargeable" means the stamp duty payable. ... The "amount chargeable for duty" means the amount that is to be used for the calculation of the stamp duty to be paid; whereas, the "amount of stamp duty that is charg....

2024 0 Supreme(Pat) 914

Subsequently, the District Sub-Registrar, Jainagar, Madhubani, i.e. the Respondent No. 6, appears to have referred the matter to the Respondent No. 3 on 01.02.2022 for determination of the category of the land and calculation of the deficit stamp duty on the pretext that upon enquiry, the aforesaid land ... of stamp duty, is less than the actual value of the land as per the MVR. ... Counsel for the petitioner that thereafter, the Respondent....

2024 0 Supreme(Pat) 915

I have heard the learned counsel for the parties and perused the materials on record, from which it is apparent that a reference has been made by the respondent no. 4 to the respondent no. 2 for determination of the classification of the property and calculation of the deficit stamp duty to be paid by ... deposit a sum of Rs. 2,33,904/- on the head of deficit stamp duty and penalty charges. ... deficit stamp duty to the tu....

2023 0 Supreme(Mad) 1484

The basis of calculation must be the same, whether the lease-deed is executed for the first time, or whether it is executed by way of renewal. Now, because the present case is a case of renewal, the authorities are taking an average of the previous years as the basis for calculation. ... If the petitioner is required to pay the stamp duty at this point of time, it would cause grave prejudice and hardship to the petitioner, since the differe....

2023 Supreme(Online)(Mad) 87403

The basis of calculation must be the same, whether the lease-deed is executed for the first time, or whether it is executed by way of renewal. Now, because the present case is a case of renewal, the authorities are taking an average of the previous years as the basis for calculation. ... Stamp where value of subject-matter is indeterminate. ... ... 31.Article 35 provides for the payment of stamp duty and Article 35(a) w....

2023 0 Supreme(All) 2008

Rule 5 of the Rules, 1997 provides for calculation of minimum value of land, grove, garden and building for the purposes of payment of the stamp duty as may be prescribed under the said Rule. 16. A Full Bench of this Court in the case of Smt. Pushpa Sareen v. ... The Collector (Stamp) is empowered to determine the correct stamp duty on receipt of reference or by suo motu. ... On enquiry by the petitioner it was found Sub ....

2024 6 Supreme 129

(iv). The document was presented by respondent no.2, the vendor. 28. At the outset, it may be relevant to refer to the certified/xerox copy of the sale deed dated 2.12.1985, presented for registration on 5.12.1985, copies of which were filed by both the sides under the direction of this Court. We have carefully perused the sale deed. The following facts may be noticeable from the said perusal: (i). The stamp paper had been purchased on 29.11.1985. (ii). The document was prepared an....

2024 0 Supreme(Jhk) 407

51,41,47,409/-after inclusion of the premium amount was sent to the petitioner-company on 5th December 2022 for registration of the mining lease-deed. It is further stated that the petitioner-company objected to the demand of the revised stamp duty so assessed and requested the District Mining Officer, Palamau to execute the mining lease-deed on earlier calculation. 6. In the counter-affidavit, the Deputy Commissioner, Palamau who is the respondent no. 6 and the District Mining Officer who is ....

2018 0 Supreme(Kar) 538

Therefore, the calculation made by the office to pay the stamp duty and penalty required under Article 39 and 12 of the Stamp Act, is in accordance with law. There is no error apparent on the face of the record to review the order and calculation made by the office. Therefore, the contention of the plaintiffs that payment of court fee under Section 35(2) takes away the provisions of Article 12 read with Article 39, is not maintainable.

2011 0 Supreme(Mad) 707

Thereafter, the appellant made a representation on 15.05.2001 to the Joint Secretary of Revenue, Government of Pondicherry, requesting the refund of a sum of Rs.44,80,000/- said to have been paid as excess stamp duty by oversight. The sale consideration was fixed at Rs.4,70,33,000/-. Accordingly a total stamp duty of Rs.44,80,000/- was paid as per Article 23 [Conveyance] of Schedule I under Section3 of the Indian Stamp Act, 1899.

2010 0 Supreme(All) 1905

On reference, proceedings under Section 47 of the Act were drawn against the petitioner which came to be registered as Stamp Case No. 11 of 2006-07. The District Magistrate vide order dated 22.2.2007 determined the stamp duty on the aforesaid instrument in accordance with Article 23(vi) of Schedule I-B of the Act treating it to be a lease for more than 30 years chargeable as a conveyance. The petitioner on the said instrument paid stamp duty on the value of Rs. 4,81,000/- being the v....