9. Exhibits. - It is under the head of exhibits that the largest leakage of public revenue occurs. Section 33, Stamp Act, contains a peremptory direction that every Judge must examine all documents chargeable under the Stamp Act produced before him to ascertain whether it is duly stamped, i.e., to see if the stamp is of the correct value and description, vide Section 2 (11) of the Stamp Act. Section 35, ibid, makes documents not duly stamped inadmissible in evidence subject to certain provisos. The Court should, however, be very slow to shut out evidence on a stamp point and should always, where practicable, admit subject to penalty. The Court thus has in dealing with exhibits (i) to see that evidence inadmissible under Section 35, Stamp Act, is rejected, (ii) to see that the public revenue is protected, (iii) to see that evidence is not shut out where it may be received conditionally, e.g., on payment of penalty.
