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न्यायमूर्ति सुभाष विद्यार्थी की एकल पीठ ने कहा कि भारतीय स्टाम्प अधिनियम 1899 में ऐसा कोई प्रावधान नहीं है जो अधिकारियों को पंजीकरण शुल्क की कमी वसूलने का अधिकार देता हो।

प्रयागराज। इलाहाबाद हाई कोर्ट ने एक अहम फैसले में कहा है कि भारतीय स्टाम्प अधिनियम 1899 (Indian Stamp Act 1899) के तहत कलेक्टर (जिलाधिकारी) या अन्य स्टाम्प अधिकारी पंजीकरण शुल्क (Registration Fee) में कमी की वसूली नहीं कर सकते। न्यायमूर्ति सुभाष विद्यार्थी की एकल पीठ ने कहा कि इस अधिनियम में ऐसा कोई प्रावधान नहीं है जो अधिकारियों को पंजीकरण शुल्क की कमी को वसूलने का अधिकार देता हो। इसलिए बिना किसी कानून के अधिकारी इस तरह की वसूली के लिए कोई आदेश नहीं दे सकते।

स्टाम्प ड्यूटी एक अप्रत्यक्ष कर है जिसका मतलब है कि किसी लेन-देन या दस्तावेज़ को वैध बनाने के लिए यह शुल्क देना आवश्यक है। भारतीय स्टाम्प अधिनियम, 1899 के तहत स्टाम्प का मतलब है कोई निशान, मुद्रा या राज्य सरकार द्वारा अधिकृत व्यक्ति या एजेंसी द्वारा दिया गया मार्क। इस अधिनियम की धारा 64 के अनुसार, कम स्टाम्प लगाना एक तरह की चोरी मानी जाती है और यह एक दंडनीय अपराध है।

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दरअसल, एक मामले में स्टाम्प ड्यूटी में कमी की वसूली के अलावा दस्तावेज़ संख्या 1549/2022 और 1548/2022 पर पंजीकरण शुल्क में कमी के संबंध में याचिकाकर्ता के खिलाफ वसूली का आदेश दिया गया। इसके अलावा रजिस्ट्रेशन फीस में कमी के संबंध में याचिकाकर्ता पर 10,000 रुपये और 50,000 रुपये का जुर्माना भी लगाया गया। याचिकाकर्ता ने इस आदेश को अयोध्या मंडल के अपर आयुक्त (स्टांप) के समक्ष चुनौती दी जिसे खारिज कर दिया गया।

मामला हाई कोर्ट पहुंचा। याचिकाकर्ता के वकील ने तर्क दिया कि याचिकाकर्ता ने कुछ धोखेबाजों द्वारा निष्पादित सेल डीड के माध्यम से संपत्ति खरीदी थी। बाद में याचिकाकर्ता और भूमि के वास्तविक मालिक के बीच हुए समझौते के माध्यम से सेल डीड रद्द कर दी गई। जब याचिकाकर्ता ने सेल डीड पर भुगतान किए गए स्टांप फीस की वापसी के लिए आवेदन किया तो अधिकारियों ने स्टांप फीस में कमी की ओर इशारा किया। यह तर्क दिया गया कि नोटिस जारी करने से पहले उनमें कोई संतुष्टि दर्ज नहीं की गई।

राज्य सरकार के वकील ने तर्क दिया कि याचिकाकर्ता ने किसी भी स्तर पर नोटिस की वैधता को चुनौती नहीं दी थी, इसलिए उसे रिट कोर्ट के समक्ष पहली बार इसे उठाने की अनुमति नहीं दी जा सकती। दीपक टंडन और अन्य बनाम राजेश कुमार गुप्ता में सुप्रीम कोर्ट के फैसले पर भरोसा किया गया। कोर्ट ने देखा कि दीपक टंडन और अन्य बनाम राजेश कुमार गुप्ता में सुप्रीम कोर्ट ने माना कि तथ्यात्मक दलील जो निचली कार्यवाही में नहीं ली गई, उसे तीसरे न्यायालय, रिट संशोधन या अपील में नहीं लिया जा सकता।

न्यायमूर्ति सुभाष विद्यार्थी ने माना कि नोटिस का अस्पष्ट होना तथ्य का सवाल नहीं है बल्कि रिकॉर्ड के सामने एक त्रुटि स्पष्ट है। इसे रिट क्षेत्राधिकार में पहली बार चुनौती दी जा सकती है। यह देखते हुए कि याचिकाकर्ता को जारी किए गए नोटिस अस्पष्ट थे। हाई कोर्ट ने यह भी माना कि रिकॉर्ड पर ऐसा कुछ भी नहीं था जो यह दर्शाता हो कि नोटिस में उल्लिखित निरीक्षण याचिकाकर्ता को उचित नोटिस देने के बाद किया गया।

भारतीय स्टाम्प अधिनियम 1899 और उत्तर प्रदेश स्टाम्प (संपत्ति का मूल्यांकन) नियम, 1997 का हवाला देते हुए न्यायमूर्ति सुभाष विद्यार्थी ने कहा कि स्टाम्प अधिनियम, 1899 में ऐसा कोई प्रावधान नहीं है, जो अधिकारियों को पंजीकरण शुल्क के भुगतान में किसी कमी की वसूली का आदेश देने का अधिकार देता हो और किसी वैधानिक प्रावधान के अभाव में अधिकारी स्टाम्प अधिनियम के तहत शुरू की गई कार्यवाही में रजिस्ट्रेशन फीस की कमी की वसूली के लिए कोई आदेश पारित नहीं कर सकते।

तदनुसार हाई कोर्ट ने नोटिस और आदेशों को खारिज कर दिया और राज्य को नए नोटिस जारी करने की स्वतंत्रता दी।

 

 

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    Handbook for Systematic Critiques of Interventions
    (Higgins 2011) to minimise bias in the evaluation process.
    We performed a comprehensive search and think it unlikely that we did not determine relevant
    research. Two evaluate authors independently screened the search,
    extracted research traits, and spot‐checked them for
    accuracy; and independently extracted all outcomes information, then checked them in opposition to the original
    report. Two or extra review authors independently assessed risk
    of bias , displaying a high degree of settlement.

    These evaluate authors resolved a few discrepancies by dialogue, carried out
    GRADE assessments and achieved consensus by dialogue.
    Most research didn’t report their funding supply, and for people who did,
    this was not thought-about to be a likely supply of bias.

    For this cause most men are inspired to implement a Post Cycle Remedy
    (PCT) plan as quickly as the use of anabolic steroids
    is discontinued. This will tremendously pace up
    the restoration course of and shield your lean tissue.
    Without a PCT plan it’s possible for cortisol to turn into dominant for a time frame,
    destroy muscle tissue and promote fat achieve.

    While a PCT plan will promote restoration, it will not
    return you to normal by itself. Further, natural restoration assumes no extreme
    harm was done to the Hypothalamic-Pituitary-Testicular-Axis (HPTA) via improper anabolic steroid use.
    As a final note, women don’t have any must complement with exogenous testosterone when using Oral Turinabol.
    In severe cases, a physician could prescribe oral corticosteroids, similar to prednisone, to treat poison ivy rash.

    Most girls will discover sticking with Anavar, Primobolan or Primobolan Depot and Winstrol to be their best decisions.

    Due to the usually strict nature of anabolic steroid legal
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    You don’t need a prescription to have the ability to make a buy order and
    won’t be in violation of any law. It’s in all probability somewhat extra useful within the chopping
    part than in a true off-season cycle.
    GDowngraded two levels as small variety of members and broad CI, and one examine at unclear threat of bias.
    Five trials tested a therapy adjunctive to the corticosteroid (i.e.

    both teams acquired the same corticosteroid) (Amirchaghmaghi 2016;
    Chainani‐Wu 2007; Hesen 2017; Lodi 2007; Wei 2003).

    Two studies examined antimycotic drugs as adjunctive remedy (Lodi 2007; Wei 2003),
    and two examined curcumin (Chainani‐Wu 2007; Dillenburg 2014).
    One study compared three‐stage therapy integrating Western and Chinese
    Language drugs, with a two‐stage Western medication approach (Xu 2002).
    Oral lichen planus (OLP) is a relatively frequent persistent T cell‐mediated disease, which can cause important pain,
    particularly in its erosive or ulcerative types.

    As pain is the indication for remedy of OLP, ache resolution is the first outcome
    for this evaluate. This evaluate is an replace of a model last revealed in 2011,
    however focuses on the evidence for corticosteroid treatment solely.

    The one you select will rely in your targets, with bodybuilders and athletes
    requiring completely different strategies to achieve the maximum attainable effect.
    And with that, I should add that everything you read here is predicated on my analysis and experience.
    I goal to share, educate, and assist you to reach your objectives while I proceed
    reaching and exceeding mine. Hydrocortisone, hydrocortisone acetate, cortisone acetate, tixocortol
    pivalate, prednisolone, methylprednisolone, and prednisone.

    Tell your physician right away if you suppose you have been exposed to chickenpox or measles.
    Do not stop utilizing this medicine with out first checking together with your physician. Your doctor might want you to
    reduce steadily the amount you’re utilizing before stopping
    the medicine completely.
    Patient-level obstacles embody cost sharing, worry/hesitancy about injections, lack of specialty entry, and affected person health literacy, she said.
    In addition, healthcare system obstacles include a lack of know-how on the a part
    of primary care providers, and even some specialty physicians, of
    the benefits of biologics for severe bronchial asthma,
    mentioned Kher. An overdose of MethylPREDNISolone Dose Pack isn’t
    expected to produce life threatening signs. Give your health care provider an inventory of
    all the medicines, herbs, non-prescription medication, or
    dietary dietary supplements you use. Additionally tell them
    when you smoke, drink alcohol, or use unlawful drugs.
    This shows how much patients with bronchial asthma, particularly those
    whose disease isn’t well-managed, depend on OCS.

    That’s why it’s necessary for healthcare providers to examine
    in typically with their patients on bronchial asthma management.

    Anticipate to wait about 2 to three weeks for the effects of the testosterone to kick in; then, you’ll see a notable improve in strength and well-being, plus some of
    the antagonistic results like potential pimples.
    Often, you need to see the most important and quickest outcomes in your newbie steroid cycle.

    However if you get them proper, the Long term side effects Of corticosteroids (ville-barentin.fr) of the steroids
    shall be impressive. This doesn’t mean you start
    another steroid cycle after these 20 days.
    The body should recover, which implies waiting AT LEAST 8 weeks for a new
    cycle. If you keep doing cycles with little time in between, you can completely mess up your testosterone function for
    good and end up on TRT forever.
    People with low cortisone ranges are advised to minimize stress and different
    components that will set off an adrenal crisis. Speak
    together with your doctor before utilizing this drugs if
    you plan to have kids. Some men who use Hemady® have turn into infertile (unable to have children).
    Applicable studies have not been carried out on the connection of age to the
    consequences of Hemady® in the pediatric population.

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  10. Another benefit of these alternative choices is their accessibility.
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    within the brief term, their long-term effects can be detrimental
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    This dosage is discovered to provide gradual and consistent muscle growth while additionally facilitating
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    Steroid stacks and cycles are commonly employed strategies among
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    A stack refers back to the mixture of different steroids used concurrently, whereas a cycle refers to the period
    and sample of steroid use.
    However, we now have had some sufferers report roughly 80% of their hair loss reversing back post-cycle, after dihydrotestosterone ranges regulate
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    A particular person with a higher body fat might observe reduced
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    However, such reductions are gentle in distinction to different anabolic steroids.
    Nevertheless, it’s equally effective in phrases of its capacity to build muscle tissue.
    One notable distinction is that customers frequently maintain muscle dimension once they discontinue trenbolone, whereas they typically lose intracellular water
    after they discontinue Dianabol or Anadrol. Anavar will end in an imbalance
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    The effects of GH on bone and muscle in GH-replete people have been studied much less totally.
    (As acknowledged earlier, peptides categorized by the World Anti-Doping Agency (WADA) as either unapproved for human use (SO) or peptide hormones and progress elements (S2)).
    Peptides and steroids are regulated in one other way depending on the place
    you’re.
    Halotestin is an efficient steroid for increasing energy and
    muscle hardness. Halotestin is amongst the more
    dangerous steroids that a bodybuilder can use. Using a protected steroid similar to anavar
    or primobolan in its place could be a sensible alternative.
    According to a study published in the Journal of Scientific Endocrinology and Metabolism, anabolic steroids, which are
    commonly used in bodybuilding, can enhance muscle mass by 5-20% and power by 25-50%.

    Short for branched-chain amino acids, they’re a typical ingredient in many pre-workout merchandise designed for health performance.
    ALL PERFORMANCE ENHANCERS declare that can assist you construct muscle and
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    Authorized muscle-building supplement that is designed to imitate the effects of dianabol
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  11. Suma root is usually known as “nature’s anabolic steroid” and has
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    Totally Different non-scientific and anecdotal patterns and
    period of use are described in literature with the
    aim of minimizing unwanted facet effects or maximizing the drug effects of AAS [1, 15].
    Unknowingly taking the wrong formulation can result in unexpected side effects, especially when taken over an extended period than meant or together with other substances.
    We demonstrate that visual inspection of the bundle, label, and internal content to identify preliminary indicators
    of counterfeiting of AAS have shown to be largely ineffective.
    Although these strategies may be useful for some suspected samples, this should
    be additional supported by analytical methods. There is a broad availability of various analytical instruments used to identify counterfeit AAS on the
    black market, as included in this systematic review.

    Genetics will play a key position in how the physique can tolerate any
    and all steroids which may be injected or ingested. Most included examine designs (95%) have been nonclinical laboratory research.

    One examine was a retrospective database analysis of the Brazilian federal police database
    [34]. Knowledge extraction was carried out independently by two reviewers (RM and LF), with disagreement resolved by dialogue.
    The detailed knowledge extraction and knowledge evaluation plan have been published elsewhere
    [22]. Meta-regression analyses offered in R
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    the effectiveness of every ingredient within the authorized steroids.

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    Lastly, in these early studies, nutrition and exercise was probably
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    The peer-reviewed literature of qualitative and quantitative analyses of AAS has
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    Recreational drug testing services turned available in the 1990s [66].
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    Out There primarily in USA and Canada, but with free worldwide delivery!
    We’re excited that can assist you get stronger, push harder, and crush
    your objectives collectively. Anabolic steroids are tiny molecules made from
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    small molecules known as receptors. When the anabolic steroid attaches, or binds to the receptor, the
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    You have in all probability heard that steroids are harmful
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    Offering incentives for evaluations or asking for them selectively
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    After a week, I seen that my bench press was up 10%,
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    In the early part of the new millennium, steroids have once more been pushed to the forefront of
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  12. There’s much more than only one factor that contributes to how lengthy a steroid
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