Section 6 of The Union Territories (Stamp and Court-fees Laws) Act, 1961
Any stamp duties levied and collected in the Union territory of Manipur during the period commencing on the 16th day of April, 1950, and ending on the date on which the Indian Stamp Act, 1899 (2 of 1899), as in force in the State of Assam is extended to that Union territory under section 5, in the belief that the Indian Stamp Act, 1899 , as in force in the State of Assam immediately before the 16th day of April, 1950, was applicable to that Union territory, shall be deemed always to have been levied and collected in accordance with law.
Summary
- This section validates, meaning it makes legally correct after the fact, certain stamp duties that were collected in the Union territory of Manipur.
- It covers stamp duties collected from April 16, 1950, until the date when the Assam version of the Indian Stamp Act, 1899, was extended to Manipur under Section 5.
- These duties were collected under the belief that the Assam version of the Indian Stamp Act, 1899, as it stood before April 16, 1950, applied to Manipur.
- The law declares that all such duties are deemed to have been levied and collected legally and properly.
- This prevents people from claiming refunds or challenging the collection of these stamp taxes during that interim period.
Practical examples
FAQ
1. What does validation mean in Section 6?
It means declaring that past collections of stamp taxes, which might have had technical legal errors, are now officially legal and valid.
2. What is the starting date of the period covered by this validation in Manipur?
The starting date is the 16th day of April, 1950.
3. What is the ending date of the period covered by this validation?
The ending date is the date on which the Indian Stamp Act, 1899, as in force in Assam, is extended to Manipur under Section 5.
4. Why were these stamp duties collected under a mistake?
They were collected in the mistaken belief that the Indian Stamp Act, 1899, as in force in Assam immediately before April 16, 1950, was applicable to Manipur.
Test yourself
Q1.Which Union territory's stamp duties are validated under Section 6?
Q2.What is the starting date of the validation period specified in Section 6?
Q3.When does the validation period end?
Q4.Under what belief were these stamp duties collected?
Q5.What is the legal effect of Section 6 on the stamp duties collected?