ADJUDICATION AS TO STAMPS
The
provisions of The Karnataka Stamp Act, 1957 regarding Adjudication as to stamps
are as below;
Adjudication as to proper stamps
Section 31(1) When any instrument,
whether executed or not and whether previously stamped or not is brought to the
Deputy Commissioner, and the person bringing it applies to have the opinion of
that officer as to the duty (if any) with which it is chargeable, and pays a
fee of (one hundred rupees) the Deputy commissioner shall determine the duty (if
any) with which, in his judgement, the instrument is chargeable.
(2)
For this purpose the Deputy commissioner may require to be furnished with an
abstract of the instrument, and also with such affidavit or other evidence as
he may deem necessary to prove that all the facts and circumstances affecting
the changeability of the instrument with duty or the amount of the duty with
which it is chargeable are fully and truly set forth therein, and may refuse to
proceed upon any such application, until such abstract and evidence have been
furnished accordingly:
Provided that –
a)No
evidence furnished in pursuance of this section shall be used against any
person in any civil proceeding except in any enquiry as to the duty with which
the instrument to which it relates is chargeable; and
b)Every
person by whom any such evidence is furnished, shall on payment of the full
duty with which the instrument to which it relates, is chargeable, be relieved
from any penalty which he may have incurred under this Act by reason of the omission
to state truly in such instrument any of the facts or circumstances aforesaid.
Section
32(1) When an instrument brought to the Deputy Commissioner under section 31,
is in his opinion, one of a description chargeable with duty, and
a)The
Deputy commissioner determines that it is already fully stamped
b)The
duty determined by the Deputy Commissioner under section 31, or such a sum as,
with the duty already paid in respect of the instrument, is equal to the duty
so determined, has been paid, the Deputy Commissioner shall certify by
endorsement on such instrument that the full duty (stating the amount) with
which it is chargeable has been paid.
(2)When
such instrument is, in his opinion, not chargeable with duty, the Deputy
Commissioner shall certify in manner aforesaid that such instrument is not so
chargeable.
(3) Subject to any orders made under
Chapter VI, any instrument upon which an endorsement has been made under this
section shall be deemed to be duly stamped or not chargeable with duty, as the
case may be; and, if chargeable with duty, shall be receivable in evidence or
otherwise, and may be acted upon and registered as if it had been originally
stamped:
a)Any instrument executed or first
executed in India and brought to him after the expiration of one month from the
date of its execution, or first execution, as the case may be;
b)Any instrument executed or first
executed out of India and brought to him after the expiration of three months
after it has been first received in the State of Karnataka; or
c)Any instrument chargeable with a
duty not exceeding fifteen paise or a mortgage of crop (Article 35 (a) of the
Schedule) chargeable under clause (a) or
(b) of section 3 with a duty of twenty-five paise, when brought to him, after
the execution thereof, on paper not duly stamped.
c)Any instrument chargeable with a
duty not exceeding fifteen paisa or a mortgage of crop chargeable under clause
of section 3 with a duty of twenty five paise,when brought to him, after the
execution thereof on paper not duly stamped
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