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12.The learned counsel for the revision petitioner further submitted that collection of stamp duty on a document which is subjected to stamp duty is different from registration of the document under the Registration Act. Once stamp duty is paid, the document qualifies for consideration as to its admissibility in evidence. Of course a reading of Sections 17 and 49 of Registration Act shows that a document requires to be registered but not registered cannot be used for any purpose. But as per the proviso to Section 49 of the Registration Act, it can be looked into for a limited purpose viz. collateral purpose. Though the terms and conditions, right and title and interest under an unregistered document cannot be enforced, but it can be used for certain collateral purpose, for instance, the possession under such unregistered document is whether illegal or legal etc.

?7. The trial court by order dated 28.1.2005 refused to mark the release deed dated 14.8.1994 on the ground that it was neither registered nor adequately stamped. The correctness of this order is questioned before me.

8. It is well settled in law that even an unregistered document can be admitted as an evidence as the same can be looked into for collateral purpose. At the same time the admissibility of the unregistered document is not automatic if the same is not stamped. If the revision petitioner is willing to pay the deficit stamp duty as well as the penalty on the same, the unregistered release deed dated 14.8.1994 may be admitted as evidence and the trial court thereafter to apply its mind as to the merits of admissibility of the document irrespective of the fact whether the document is registered or unregistered document is also admissible for collateral purpose.

28. In Bonder Singh & Others v. Nihal Singh & Others (2004-1-L.W. 706) and in K.B. Saha & Sons Pvt. Ltd. v. Development Consultant Ltd. ((2009) 2 MLJ 526 (SC) ) the very same position of law has been stated. In these cases, the Court also explained what is meant by collateral purpose.

29. 'Collateral' is not a magical word. It is for a limited purpose even an unregistered document which is required to be registered, which is not registered can be looked into. Under an unregistered document any right, title, interest, terms and conditions cannot be enforced. But under such a document, the manner of possession, the character of possession can be looked into. Further, from the date of the unregistered document a person in possession may be in hostile possession to the land owner, then it can be looked into to consider the nature of possession of such a person (animus possessendi).

34. Already the unregistered document dated 31.01.2001 has been impounded by the Trial Court. Further, the learned counsel for the petitioner submitted that since question as to stamp duty penalty arises, the document can be referred to Collector for adjudication.

35. The petitioner can show to the Trial Court that under the said unregistered sale deed dated 31.01.2001 his possession, his character of possession is legal, whether he has been in legal possession. To see his character of possession viz. for this collateral purpose the Court can refer to the unregistered document dated 31.01.2001. That question cannot be ruled out, now itself. Thus, the Court cannot refuse to permit him to pay stamp duty as per Rules and cannot now itself decide as to its admissibility on account of it being not registered under the Registration Act.