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K KRISHNAMURTHI

THE INDIAN STAMP ACT

10th Edition 2007

With exhaustive notes, comments, case-law references and State Amendments

Deluxe Hard Bound

ince the publication of the previous ninth edition, there have been many legislative amendments by State legislation in the various States and new Rules and Notifications have been made and issued by various State Governments. There are separate Acts for Maharashtra and Gujarat (Bombay Stamp Act as amended in the above States), Karnataka, Kerala and Rajasthan and Rules and Notifications made by these State Governments. These Acts have been set out in Schedule A along with separate supplementary Act about stamp duties in force in some States and the Rules and Notifications in these States are set out in the respective Schedules along with Rules and Notifications in force in other States. Further case-law has also accumulated i.e. cases pertaining to the general provisions and cases pertaining to the special provisions in the State concerned.

The Stamp Act is a fiscal statute dealing with tax on transactions. The tax is levied in the shape of stamps on instruments recording the transactions. This form of taxation has been criticised by many as unsound and uneven in incidence but it has been found to be convenient for collection and supervision. The law is mostly modelled on the English law. English decisions have furnished valuable guidance in the matter of the administration of the law in India. In the past three quarters of a century, a considerable body of Indian case-law has accumulated. The numerous rulings of the Revenue Boards also form useful precedents. The treatment of the subject therefore requires as much legal acumen as the treatment of any other branch of law. The Authors have done full justice to the subject by presenting an exhaustive and analysitcal exposition of the law as laid down in judicial decisions and Revenue Boards' rulings with their own comments.

The book will be of great assistance to the members of the Bar, Courts and Revenue Offices, besides being useful to the members of the public and business houses and their legal advisers in regard to current transactions.

The treatment´ of the subject´ requires as much´ legal acumen as the´ treatment of any other´ branch of law.´ The Authors have done´ full justice to the´ subject by presenting´ an exhaustive and´ analytical exposition´ of the law as laid´ down in judicial decisions´ and Revenue Boards’ rulings´ with their own comments

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Price : Rs.1,495.00

£100.00

$200.00(US)
Pages 2150 (approx.)

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