Stamp Act
|
Anti-Corruption Commission Act, 2004
Section-19 (1) and (2)
Section 63A of the Registration Act, 1908
Stamp Act, 1899
Evasion of registration fees and other duties for registering a deed of
sale does not come within the schedule offences of the Anti-Corruption
Commission Act, 2004:
With reference to the legal decision taken in the case of Sonali Jute Mills
Ltd Vs. ACC reported in 22 BLC (AD) 147, the submission of the learned
Advocate for the ACC is that sub-section(1) and (2) of section-19 have
given wide jurisdiction to the Commission to inquire into and investigate
any allegations whatsoever as covered in its schedule and in doing so, the
ACC may direct any authority, public or private to produce relevant
documents. But the allegation under the instant inquiry which is admittedly
initiated on the allegation as stated in the application dated 11.12.2018
(Annexure-N) filed by the Respondent No.05 with regard to taking possession
of RAJUK plot unlawfully creating forged documents and evasion of
registration fees and other duties for registering a deed of sale does not
come within the schedule offences of the Anti-Corruption Commission Act,
2004 rather it may come under the purview of Section 63A of the
Registration Act, 1908 and under the provision of Stamp Act, 1899 and thus
the said case law is not applicable to the case of the petitioners. It
appears from the annexures of the writ petition that the subsequent sale
between the petitioners and the Respondent No.4 was also held by a Court of
law pursuant to a decree of specific performance of contract and thus there
is no scope of taking possession of RAJUK plot unlawfully creating forged
documents and evasion of registration fees and stamp fees at all. …Md.
Atiqur Rahman & anr Vs. Bangladesh & ors, (Civil), 16 SCOB [2022] HCD 70
....View Full Judgment
|
Md. Atiqur Rahman & anr Vs. Bangladesh & ors |
16 SCOB [2022] HCD 70 |