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Stamp Duty Law: Adjudication of Stamp Duty Disputes

Description: This quiz will test your knowledge on the adjudication of stamp duty disputes under Indian law.
Number of Questions: 15
Created by:
Tags: stamp duty law adjudication stamp duty disputes
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Which authority is responsible for adjudicating stamp duty disputes in India?

  1. The Stamp Duty Tribunal

  2. The High Court

  3. The Supreme Court

  4. The District Court

Show answer
Correct Option: A
Explanation:

The Stamp Duty Tribunal is a specialized tribunal established under the Stamp Act, 1899 to adjudicate stamp duty disputes.

What is the time limit for filing an appeal against a decision of the Stamp Duty Tribunal?

  1. 30 days

  2. 60 days

  3. 90 days

  4. 120 days

Show answer
Correct Option: B
Explanation:

An appeal against a decision of the Stamp Duty Tribunal must be filed within 60 days from the date of the decision.

Who can file an appeal against a decision of the Stamp Duty Tribunal?

  1. The assessee

  2. The revenue authorities

  3. Both the assessee and the revenue authorities

  4. None of the above

Show answer
Correct Option: C
Explanation:

Both the assessee and the revenue authorities can file an appeal against a decision of the Stamp Duty Tribunal.

What is the scope of review of the High Court in an appeal against a decision of the Stamp Duty Tribunal?

  1. The High Court can review both questions of law and fact.

  2. The High Court can review only questions of law.

  3. The High Court can review only questions of fact.

  4. The High Court cannot review any questions.

Show answer
Correct Option: A
Explanation:

The High Court can review both questions of law and fact in an appeal against a decision of the Stamp Duty Tribunal.

What is the final appellate authority in stamp duty disputes?

  1. The Supreme Court

  2. The High Court

  3. The Stamp Duty Tribunal

  4. The District Court

Show answer
Correct Option: A
Explanation:

The Supreme Court is the final appellate authority in stamp duty disputes.

What is the procedure for filing an appeal against a decision of the Stamp Duty Tribunal?

  1. The appeal must be filed in the prescribed form.

  2. The appeal must be accompanied by a court fee.

  3. The appeal must be served on the opposite party.

  4. All of the above

Show answer
Correct Option: D
Explanation:

The appeal must be filed in the prescribed form, accompanied by a court fee, and served on the opposite party.

What is the time limit for filing an appeal against a decision of the High Court in a stamp duty dispute?

  1. 30 days

  2. 60 days

  3. 90 days

  4. 120 days

Show answer
Correct Option: C
Explanation:

An appeal against a decision of the High Court in a stamp duty dispute must be filed within 90 days from the date of the decision.

Who can file an appeal against a decision of the High Court in a stamp duty dispute?

  1. The assessee

  2. The revenue authorities

  3. Both the assessee and the revenue authorities

  4. None of the above

Show answer
Correct Option: C
Explanation:

Both the assessee and the revenue authorities can file an appeal against a decision of the High Court in a stamp duty dispute.

What is the scope of review of the Supreme Court in an appeal against a decision of the High Court in a stamp duty dispute?

  1. The Supreme Court can review both questions of law and fact.

  2. The Supreme Court can review only questions of law.

  3. The Supreme Court can review only questions of fact.

  4. The Supreme Court cannot review any questions.

Show answer
Correct Option: A
Explanation:

The Supreme Court can review both questions of law and fact in an appeal against a decision of the High Court in a stamp duty dispute.

What is the procedure for filing an appeal against a decision of the Supreme Court in a stamp duty dispute?

  1. There is no provision for an appeal against a decision of the Supreme Court.

  2. The appeal must be filed in the prescribed form.

  3. The appeal must be accompanied by a court fee.

  4. The appeal must be served on the opposite party.

Show answer
Correct Option: A
Explanation:

There is no provision for an appeal against a decision of the Supreme Court in a stamp duty dispute.

What is the limitation period for filing a suit for refund of stamp duty?

  1. One year

  2. Two years

  3. Three years

  4. Four years

Show answer
Correct Option: A
Explanation:

The limitation period for filing a suit for refund of stamp duty is one year from the date of payment of the stamp duty.

Who can file a suit for refund of stamp duty?

  1. The assessee

  2. The revenue authorities

  3. Both the assessee and the revenue authorities

  4. None of the above

Show answer
Correct Option: A
Explanation:

Only the assessee can file a suit for refund of stamp duty.

What is the procedure for filing a suit for refund of stamp duty?

  1. The suit must be filed in the prescribed form.

  2. The suit must be accompanied by a court fee.

  3. The suit must be served on the opposite party.

  4. All of the above

Show answer
Correct Option: D
Explanation:

The suit must be filed in the prescribed form, accompanied by a court fee, and served on the opposite party.

What is the scope of review of the court in a suit for refund of stamp duty?

  1. The court can review both questions of law and fact.

  2. The court can review only questions of law.

  3. The court can review only questions of fact.

  4. The court cannot review any questions.

Show answer
Correct Option: A
Explanation:

The court can review both questions of law and fact in a suit for refund of stamp duty.

What is the final appellate authority in a suit for refund of stamp duty?

  1. The Supreme Court

  2. The High Court

  3. The District Court

  4. The Stamp Duty Tribunal

Show answer
Correct Option: A
Explanation:

The Supreme Court is the final appellate authority in a suit for refund of stamp duty.

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