Section 35 in The Indian Stamp Act, 1899
35. Instruments not duly stamped inadmissible in evidence, etc.
- No instrument chargeable with duty shall be admitted ... same is chargeable, or, in the case of an instrument insufficiently stamped, of the amount required to make up such duty, together with a penalty
when the original admittedly
chargeable with duty was not stamped or insufficiently
stamped, would have the effect of the document being "acted
upon ... when the original admittedly chargeable with duty was not
stamped or insufficiently stamped. would be tantamount to
the document being acted upon by the person
document insufficiently stamped is not to be received, filed, exhibited or recorded in a Court. (2) When, however, an insufficiently stamped document is presented ... ground for presenting an insufficiently stamped memo of appeal.
23. In my opinion, where an insufficiently stamped document has been received, filed or used
Superintendent of Stamps/Collector of Stamps, Mumbai, for
adjudication of the stamp duty. Upon adjudication the
Collector of Stamps by an order dated 15 March ... contained in a
document which requires payment of stamp duty and which is
insufficiently stamped, following judgments are required to be
noted. The only Judgment
Code,, when a memorandum of appeal--whether stamped, unstamped, or insufficiently stamped--drawn up in the manner prescribed, duly signed and accompanied by a copy ... appeal has been rejected or returned as insufficiently stamped.
31. When an insufficiently stamped memorandum of appeal is presented in the High Court, the High
below has refused to admit on the ground that it was insufficiently stamped. The learned advocate for the plaintiff contends before us that although ... purported to be a promissory note was insufficiently stamped, the earlier portion of it which contained an acknowledgment of liability should be treated as such
Jaipur Stamp Act. The stamp duty payable was Rs. 5 for every 500/- or part thereof. Thus, the document in question was insufficiently stamped ... which is required to be executed on a stamp, if not stamped or is insufficiently stamped cannot be proved by secondary evidence
would be attracted only where the plaint is insufficiently stamped. If the plaint is insufficiently stamped then the Court can reject the plaint ... supply the requisite stamp paper within a time to be fixed by the Court. Thus, in the case of plaint insufficiently stamped, the Court
stamped in accordance with the provisions of the Stamp Act is sufficiently stamped. If any such instrument is insufficiently stamped then the Court ... stamped in accordance, with the provisions of the Stamp Act is not so stamped then the Section 35 will be attracted and an insufficiently stamped
collateral purpose, which though is
chargeable to stamp duty, but is unstamped or insufficiently
stamped. Language of both these provisions is peremptory in
nature ... Stamp Act 1957 (analogous to Section 39 of the
Rajasthan Stamp Act) was considering the question whether the
trial court while admitting an insufficiently stamp
