Shreya Shah (Company Secretary) 31 October 2009

adjudication of stamp duty

Dear All,

Kindly guide as to whether we can apply to stamp office for adjudication of stamp duty of an already stamped document.

Thanks & Regards,

Shreya Shah

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7 Replies

A V Vishal (Advocate) 31 October 2009

1. The process of valuing the property and arriving at its market value and ascertaining the proper stamp duty is called adjudication.

2. For adjudication, one can apply to the Collector of Stamps along with copy of the agreement containing the details of the property.

3. The adjudication fee payable is Rs.100.

4. In case of a signed document, adjudication must be done within one month otherwise two percent interest per month will be levied as penalty from the date of signature.

5. An adjudicated unsigned document is valid up to six months from the date of adjudication order up to December 31 of that year whichever is earlier.

Shreya Shah (Company Secretary) 31 October 2009

Dear Vishal,

Thanks for the reply. However, I want to know whether we can apply for adjudication of an already stamped document.

Thanks

Shreya

Ajay K Tyagi (legal Counsel ) 31 October 2009

Dear Sherya,

yes you can but first you need to take permission from the stamp & registration department for adjudication of the already stamped document.

Vishal Gupta (lawyer) 31 October 2009

goood

Sanjeev Kuchhal (Publishers) 31 October 2009

I would further add two ruling for information purpose regarding the subject. Both the reluing are relating to Bombay Stamp Act .

1) In case document is submitted u/s 31 to the Collector by one of the parties to the instrument for adjudication the jurisdiction of the Collector is limited to decide or determine the duty payable. Once he does so he becomes functus officio and in those cases he cannot apply the power to impound the instrument. Nirmala Manherlal Shah Vs. State of Maharashtra & ors. (2005 (6) LJSOFT (URC) 14)

2) Once the adjudication is complete and the stamp duty as paid is adjudicated the instrument shall be deemed to have been duly stamped. Not open for authorities to revise or review the order of adjudication made u/s 31 and the certificate issued u/s 32. Oriental Insurance Co. Ltd. & anr. Vs. State of Maharashtra & ors. (2006 (12) LJSOFT 198)

Shantibhushan (Advocate) 27 August 2010

Originally posted by :Sanjeev Kuchhal
"	I would further add two ruling for information purpose regarding the subject. Both the reluing are relating to Bombay Stamp Act . 1) In case document is submitted u/s 31 to the Collector by one of the parties to the instrument for adjudication the jurisdiction of the Collector is limited to decide or determine the duty payable. Once he does so he becomes functus officio and in those cases he cannot apply the power to impound the instrument. Nirmala Manherlal Shah Vs. State of Maharashtra & ors. (2005 (6) LJSOFT (URC) 14) 2) Once the adjudication is complete and the stamp duty as paid is adjudicated the instrument shall be deemed to have been duly stamped. Not open for authorities to revise or review the order of adjudication made u/s 31 and the certificate issued u/s 32. Oriental Insurance Co. Ltd. & anr. Vs. State of Maharashtra & ors. (2006 (12) LJSOFT 198)	"