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Intellectual Property: Registration and Effects
by: Adv. Kishan Dutt Kalaskar 2023-03-30 16:34:46
by: Adv. Kishan Dutt Kalaskar 2023-03-30 16:34:46
by: Adv. Kishan Dutt Kalaskar 2023-03-30 16:20:33
by: Adv. Kishan Dutt Kalaskar 2023-02-28 18:47:16
by: Adv. Kishan Dutt Kalaskar 2023-02-28 18:10:41
by: Adv. Kishan Dutt Kalaskar 2023-02-03 22:32:13
by: Admin 2023-02-01 16:45:35
Intellectual Property: Registration and Effects
Clearance to get a Passport and Visa during the pendency of Criminal Cases
Summary of the Payment and Settlement System Act, 2007
Procedure to track court cases online
Key Features of Union Budget 2023
Top 10 reasons to hire a Civil Lawyer
5 Benefits Of Hiring A Business Lawyer When Starting Your Company
Top 5 Reasons Why You Should Consult A Banking Lawyer
10 Things to Consider Before Hiring an Accident Lawyer
Payment Recovery Process
Analyzing legal and security issues in cyber contracts (E - contracts)
Discharging and Quashing in Criminal Cases
Legal compliances for online shopping sites in India
How to select a Lawyer
Supreme Court Judgments 2022
Maternity Benefit Act 1961, at a Glance
Modes of Recording Accepted by Court
Essential elements of a sale under the Transfer of Property Act
Compensation in Motor Vehicle Accident Cases
Is it important to respond to a summon?
Analysis of Section 18 of Limitation Act, 1963
Fresh period of Limitation
The breakdown of the doctrine of Res-Judicat
Impact Of Supreme Court Ruling
Analysis of Employees Provident Fund and Miscellaneous Provisions Act
How is 'BLACK MAGIC' governed in India
Different Identities of an NDA
Breaking down the requirements of becoming a Public Prosecutor in India.
Mohan Breweries & Distilleries V/s Commercial Tax officer, Madras
Kavita Kanwar Vs. Mrs Pamela Mehta & Ors
Entry into Judiciary: Minimum required Qualifications
Law of Retrenchment
Grounds for refusal of a Trademark Application
Early disposal of pending cases by the High Court
Parminder Kaur V/s State of Punjab
Central Bank of India V/s M/S Maruti Acetylene Co. Ltd.
Goan Real Estate and Construction Ltd. And Anr. V/s Union of India
Raj Kumar V/s Ajay Kumar
Synopsis of the Special Marriage Act in India
Lok Adalat has no jurisdiction to decide a matter on Merits
Significance of a Police Clearance Certificate in a pending Accident Case
Understanding the Digital Rupee
Eligibility of Teachers for Gratuity under the Payment of Gratuity Act, 1972
Dr. M. Kocher V/s Ispita Seal
Smt. Seema Kumar V/s Ashwin Kumar
Leo Francis Xaviour V/s The Principal, Karunya Institute
Nazir Mohamed V/s J. Kamala and Ors.
Addissery Raghavan V/s Cheruvalath Krishnadasan
Himalaya House Co. Ltd. Bombay V/s Chief Controlling Revenue
K. Sivaram V/s P. Satishkmar
Basir Ahmed Sisodia V/s The Income Tax Officer
Burden of Proof
Interest for delayed Payment under Payment of Gratuity Act, 1972 - Need for Change?
How to file a complaint in regards to violation of Cyber Laws
Delayed Justice from Consumer Courts
Can a registered Will be challenged in the Indian Court?
Trademark Infringement - Triple identity test in Trademark
Blockchain Technology in India – II
Manish V/s Nidhi Kakkar
Withdrawal of Mutual Divorce Proceedings
Blockchain Technology in India - I
Unnatural Offences
Surendra Kumar Bhilawe V/s The New India Assurance Company
Seat Vs Venue of Arbitration
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Standard from of Contract - Legal or Illegal?
Life Insurance Corporation of India V/s Mukesh Poonamchand Shah
MSME Debt Recovery Provisions
Neelam Gupta Vs Mahipal Sharan Gupta
Analysis of Section 11A of Industrial Dispute Act, 1947.
Time Limits & Procedure to approach HC in Civil Cases
The necessity of Gender-Neutral laws in India
Sou. Sandhya Manoj Wankhade V/s Manoj Bhimrao Wankhade
Plea of Adjustment
Filing of Complaints against biased Judges
G. Raj Mallaih and Anr. V/s State of Andhra Pradesh
Zee Entertainment Enterprise Ltd. V/s Suresh Production
Chief Administrator of Huda &Anr. v/s Shakuntala Devi
Permanent Child Custody
Dilution of the statutory protection available to MSMEs
Validity of an Unregistered Sale Agreement
Ambalal Sarabhai Enterprise v/s Ks Infraspace LLP
False and misleading advertisements in India
National Legal Service Authority v/s Union of India and Others
Recovery Procedure in Cheque Bounce Cases
Roxann Sharma V/s Arun Sharma
Ganesh Santa Ram Sirur V/s State Bank of India &Anr.
Recovery Procedure of Consumer Court Cases
Bank Guarantee
M/s M.M.T.C Ltd. & Anr v/s M/s Medchl Chemical & Pharma P
Shailendra Swarup V/s Enforcement Directorate, The Deputy
SunitaTokas v/s New India Insurance Ltd.
Can couples get separated without a divorce?
Scope of Arbitration in India
Appointment of Arbitrators
NRIs right to purchase Property in India
Decriminalization of Dishonour of Cheques: a measure contradictory to its purpose
Paternity leave in India
Regulation of Cryptocurrency in India
How can litigants list their cases online?
Validity of Narco-Analysis in India
Remedies against frivolous cases registered against students by the Police
Procedures involved in a Criminal Trial
Procedured Involved in a Family Court Case
Death Certificate of a missing Person
Accountability of Police
Highlight of important Dishonour of Cheque case laws in 2020
Guidelines to be followed by Registered Medical Practitioners to dispense medicines
Land Mark Judgements on Family Law for the Year 2020
Remedies against harassment by Recovery Agents
Abetment to Suicide
Overview of the Vehicle Scrappage Policy
Rights of husbands in dowry and cruelty-based complaints
Admissibility of E-evidence; Are WhatsApp chats and E-mails admissible in Court?
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Director of Income Tax II (International Taxation) V/s M/s Samsung Heavy Industries Co. Ltd.
M/s ExL Careers V/s Frankfinn Aviation Services Pvt. Ltd.
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Constitutionality of Bandhs
State of Himachal Pradesh V/s A parent of a student of a Medical College & Ors.
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Analysis of Section 41-A of CRPC, 1973
Judgment: Indian Bank V/s Abs Marine Product Pvt. Ltd.
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NRI's Power of Attorney
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Md. Eqbal & Anrs. V/s State of Jharkhand
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Employment Contract
Police Clearance Certificate
Validity of Crypto-Currency in India
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Points to be considered before filing an Income Tax Return
Union of India V/s N. K. Shrivasta
Startup under the Government Programme
The procedure for filing a complaint against a Lawyer
Types of Stamp Paper
Satvinder Singh V/s State of Bihar
Sexual Violence laws under the Indian Penal Code
Shreya Singhal V/s Union of India
Division of Assets
Shaleen Kabra V/s Shiwani Kabra
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Vasant Kumar V/s Vijaykumari
Personal Injury - Damages
Adultery under the Indian Law
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Intentional Wrongs
Vinay Kumar Mittal & Others V/s Deewan Housing Financial Corporation Limited
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Pagdi System
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Frivolous Complaints under the Sexual Harassment Act
Important Income Tax Return Forms and its Due Dates
Garden Leave
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Key changes to Indian Tax Regulations
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Status of Triple Talaq
Contract Farming & the new ordinances that affect the Farmers
Documents required for filing a Divorce
Section 138, 141 and 142 of the Negotiable Instrument Act 1881
Validity and Enforceability of Click-wrap Agreements
Child Custody under Christian and Parsi Law
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Oppression and Mismanagement
Fraudulent and Invalid Contracts
Developments in Reserve Bank of India
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Penalties associated with Driving
Laws governing a Knife
Medical Negligence and its Compensation
Interim Maintenance under the Domestic Violence Act
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Rent deference during the Pandemic
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The Negotiable Instrument Act 1881
Cheque Bounce Notice
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Intestate Succession
The Stand of Essential Commodities
Trademark Cease and Desist Notice
IT Department Notice
Eviction of a Tenant
Consumer Complaint Legal Notice
Medical Adherence to Environmental Laws
Basic Elements of Transfer of Property Act, 1882
Debt Recovery Notice
Cheque Bounce Notice
Hygiene maintenance in Hospitals and Clinics
Consequences of using a Fake Degree/Certificate
Healthcare Security
Rights of Doctors with respect to Medical Negligence
Importance of Consent
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The Special Marriage Act, 1954
Top 2019 judgements by Supreme Court
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Hindu Undivided Family (HUF)
Child Labour
Endorsement under Negotiable Instrument Act
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Annulment of Marriage
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EMI - Equated Monthly Installments
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Debt Recovery provisions under the SARFAESI Act
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Transfer of Property Act
Personal Injury Lawyers
Marriage Registration under the Special Marriage Act
Rights of Tenant
Classification of various Collar Jobs
Documents to be submitted for ITR Filing
Illegal Immigrants
Role of lawyers in Corporate Finance
Intestate Succession
Employment of White Collar Employment of White Collar
Domestic Violence
Power of Attorney
Dissolution of Marriage - Christian
Noting And Protest
Hostile Witness
Unfair Trade Practice
All you need to know: Drafting a Legal Notice
Fraudulent and unauthorized transactions at ATM
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Personal Data Protection Bill, 2019
Jurisdiction of Consumer Redressal Forums
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Promotion of Medical Products.
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Procedure for filing a Notice in India
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Citizenship Amendment Act, 2019
Demerger
Legal framework for the Elimination of violence against Women in India
International Day for the Elimination of violence against Women
Family Courts in India
Inheritance Law in India
Rights of Children in India
Virtual Clinic
New Medical Technologies in India
Land Records & Titles
Regulations for firecrackers during Diwali
Legal and Regulatory Regime: Medical Technology
Intellectual Property in Medicine
Consumer Protection Bill, 2019
Artificial Intelligence in healthcare
The Real Estate (Regulation & Development) Act
Warrant and its Types
Joint Custody of Child in India
Limited Liability Partnership (LLP)
Penal Provision on Rash and Negligent Driving
National Company Law Tribunal
Rules to be followed by the Ganpati Mandals
Need to amend CrPC and IPC to increase the conviction rate.
Motor Vehicle Amendment Act, 2019
The Growth of technology Patents in India
Citizenship under the Indian Constitution
Basic Structure of the Indian Constitution
A comparative study of the Indian, UK and the US Constitution
Can the Indian Constitution be Amended?
Overview of the Indian Constitution
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Surrogacy (Regulation) Bill, 2019
Overview of The Indian Penal Code
Offences and Prosecution under the Income Tax Act, 1961
The abolishment of Article 370 of the Constitution: One Nation One Flag
Intervention of SC in the Unnao Rape Case
Case of abandoned NRI brides, Supreme Court issues notice to the State
Financial Risk Management
Know more about Equal Remuneration Act, 1976
Procedure to File Complain against Domestic Violence
The IndiGo Promotors Feud
Rajya Sabha passes the Triple Talaq Bill
Gift Deed
More about Contested Divorce
Things to be kept in mind - Dishonor of Cheque
Prison Reforms in India
Consumer Protection ACT, 1986
More about Joint Venture
Delay of Condonation
Points to be Noted for Child Custody to Father
Basic information of Companies
Plastic Money and their Advantage & Disadvantages
Motor Accident Claim Tribunal
Guidelines to protect doctors from frivolous and unjust prosecution
Unjust Compensation - A Doctors Perspective
Misdiagnosis: A Medical Negligence?
Exemption of doctors operating in Emergency Rooms
General Types of Medico-Legal Cases (MLC)
Duty of patient to avoid aiding Medical Negligence
Rights of the Patient
Steps to be taken to avoid Medical Negligence
Liability of Medical Negligence under Consumer Protection Act
Laws that affect Medical Professionals in India
Defense against Medical Negligence Cases
Duties of Doctors
Common types of Medical Negligence
Medical Consent for treatment in India
Regulation for E - Pharmacy in India
Types of Consent for Medical Treatment
Guidelines for Autopsy/ Postmortem in India
Guidelines for the prescription of medicines
Procedure to start a Pharmacy Store in India
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Contempt of Court
Juvenile Justice Act, 2000
Bankruptcy & Insolvency in India
The Maternity Benefit Act, 1961
Guardian and Ward Act In India
Medical Negligence in India
Procedure to be followed in Civil Recovery Proceedings
Rights of Consumers
Mandatory Registration of Documents and procedure
Rafale Deal And All About The Controversy
By: Admin
Date:26 February 2022
Stamp Papers and Notary
Comments:0
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Likes:0Facts of the Case
This appeal has been filed before the Honorable Supreme Court by the appellant after the order passed by the Honorable High Court of Bombay dismissing the appeal of the then appellant pursuant to section 54 of the Indian Stamp act. While this application was made to this court after filing the appeal previously to the High Court, Bombay, where such submission was made that the high court has no authority or the application, was not maintainable under Article 133 of the Constitution of India. Filing this appeal as CA 58 of 1972 to quashed such contention about maintainability of that application, whereby entertain the appeal it should be decided the CA no. 660 of 1967 stands disposed accordingly.
On 18/11/1950 the plot admeasuring 1,368 square yards was being leased to Lily Investment Corporation for the period of 999 years. The admeasuring plot was located at Palton Road, Bombay, where the appellant had its business. The Corporation (Lily Investment Corporation) subleased the land to Mr Uttamchand Tulsidas for a term of 999 years but in such term of sublease one day was excluded as to the original, that should be executed from 26th June 1942 this leased would be taking effect from the date 11th December 1950. On the effective date of the leased Mr Uttamchand Tulsidas constructed Himalaya House with shops and other establishments under it.
As the agreements, he entered into the right of occupation assigned to him under various clauses, such occupational right in assigned in pursuant to flats, shops and offices to any or several persons. One such agreement pursuing to right of the assignment was made between Motiram Shewaram Vallicha and the appellant for purchase on the block in the building for the consideration of Rs. 10,000/- for the block at the ground floor. On 28th June 1955, the appellant has incorporated company under the Indian Companies Act, 1913, and Mr Uttamchand transferred all the right of assignment to the incorporated company and mentioned the company was formed for a better administration of the estate. Latter such transfer was made on a stamp paper consisting the stamp duty of 12 annas and when such stamp paper was submitted for registration to the Sub- Registrar and further it was submitted to the Assistant Superintendent, he further calculated the stamp duty under section 40 of the Indian Stamp Act and stated that the duty value of the property is 16,00,000/- and stamp duty to paid by the appellant company will be Rs. 95,997/- pursuing to such section the Assistant Superintendent also impounded the penalty of Rs. 20,000/-.
Issues of the Case
Judgment
The Honorable Supreme Court after hearing the learned counsels representing both the parties in the matter above and considering the facts and the precedents submitted established by the Honorable Judges to support the prayers and pleadings of the parties in the matter above states its observation herein that: The court herein states that there exist some questions that will have to be answered by the learned counsel in the matter above, and the judges in their unanimous decisions stated that any article that applies to the matter would be article 23 from the schedule of the Indian Stamp Act which will be termed for later use as Stamp Ace.
The Chief Justice stated that for considering the matter and calculating the consideration for the Assignment Deed is the total amount payable to the Assignor Tulsidas in the agreement made under the provision of the law, and such agreement per se between the parties to such agreement, but however, one judge in the Supreme Court had a dissenting opinion and further clarifying his opinion stated that there was a clear interpretation to the consideration states in the agreement entered into parties to such agreement. As the agreement goes, it says that the only consideration involved is no consideration. The court further establishing the interpretation states that the sitting judges unanimously agreed that the Article 23 applicable in the matter hereinabove would be referred to as “Stamp Ace” but while dealing with the second question it was stated that the consideration as to the assignment deed is concerned was nil and the officer can travel outside of the document as set forth.
This court while deciding the integrity of the matter cannot uphold the decision of the Assistant Superintendent that if the value of rights assigned is not mentioned in the Assignment Deeds it should be calculated as per the independent valuation as to personal acumen and in according to the law by oneself also the court cannot take consideration of the conclusion by the Superintendent that the appellant company was a nominee of the assignor in the flats. The Court in the matter above did not find any contention to be accepted that comes under section 27 of the Act. The Court finds true and fair for any party to disclose the true chargeability duty whilst the circumstances relating to the consideration, such parties are expected to reveal the true value of the consideration regarding any estate for which such stamp duty is assigned, but if such section or compliance does not comply then the penalizing section under the Indian Stamp Act, 1899, i.e. section 64 but even then no such authority under the Act has any right with regard to independent valuation of the consideration.
The Honorable Supreme Court allows the contention the consideration in the matter, that the Assignment Deed itself is no consideration and allowing the appeal the Court decides that the first Respondent shall pay the cost of Appellant in CA 58 of 1972.
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