Law: Stamp Act, of 1899

Section: 2(22A),(22B),(23A)

(a) Stamp Act (II of 1899)--- ----Preamble---Object, purpose and scope---Provisions of Stamp Act, 1899, are meant to ensure payment of dues on documents/instruments for registration and to save national exchequer. (b) Interpretation of statutes--- ----Reference to another statute---Principle---When a word, term or phrase has not been defined in an enactment, reference can be made for such purpose t2(22A)o some other related enactment or its general meanings are taken to decide a lis pending before a forum---When language of a statute itself is unambiguous about any word, term or phrase, reference to other statutes for such purpose is not permissible---While defining any provision of an enactment, plain meanings of a word, term or phrase should be applied instead of stretching or minimizing intent of the Legislature by borrowing its meanings from other enactments to the disinterest of a particular party. Justice Qazi Faez Isa and others v. The President of Pakistan and others PLD 2021 SC 1; Hotel Metropole Ltd. v. Government of Sindh and 2 others PLD 1982 Kar. 810 and Federation of Pakistan through Secretary, Ministry of Petroleum and Natural Resources and another v. Durrani Ceramics and others 2014 SCMR 1630 rel. (c) Stamp Act (II of 1899)--- ----Ss. 2(22A), (22B) & (23A)---Stamp duty, short levy of---Impounding of document---Public office---Jurisdiction of Local Commission---Duty on service charges---Scope---Petitioner company was aggrieved of impounding of document by Local Commission on behalf of Sub-Registrar for short levy of stamp duty---Validity---Public office was an office maintained out of national exchequer and public officer was paid from national exchequer---Status of Local Commission was that he had not been paid out of the national exchequer rather he received fee determined by Sub-Registrar, in consultation with the party concerned---Local Commission could not be considered as in-charge of a public office for the purpose of Stamp Act, 1899---Local Commission had no authority to impound any document handed over to him for completion---Local Commission was to act on behalf of a Sub-Registrar but in case of any omission or commission, instead of…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492