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"To be a world class technology driven and client focused market leader in financial and technical services".

39. In this background, let us understand the agency business of e-stamping assigned to the respondent corporation. E-stamping of property is an advance method of putting stamps on the documents in contrast with the conventional stamping. Such stamp papers are obtained from the treasury by depositing the amount keeping in view the denomination of the stamp paper which is required on a particular document to be executed. The stamp papers upto the particular values are sold through stamp vendors as well. It is a matter of common knowledge that few years ago a scam relating to such stamp papers was unearthed. Finding that huge quantity of forged stamp papers was in circulation, it is in order to curb this menace that e-stamping is evolved as an alternative mode of stamping. Thus, e-Stamping is the 'Revenue's latest On-line and file-service in 'Revenue's On-line Services' (ROS). Any person registered to use the ROS can use e-stamping to file stamp duty returns electronically by making on-line payments to Revenue and to receive a stamping certificate. The methodology adopted is to submit an electronic stamping application via the Internet instead of presenting the original instrument to the Stamp Office. After payment of stamp duty, a stamp certificate is issued and the instrument is stamped. It is this job which is outsourced to the respondent-corporation by appointing it as an Agent.