such instruments as duly stamped and cannot treat the same as not duly stamped on the ground that the stamps were not cancelled ... paid, use of adhesive stamps, cancellation of adhesive stamps, instruments stamped with impressed stamps how to be written, etc., whereas Sections
transfer deed chargeable with a duty to cancel the stamp, if such stamp is adhesive stamp, at the time of execution of the document and then ... such cancellation of the stamp, the instrument could not have been regarded as duly stamped, because the cancellation was made long after the affixation
instruments are not duly stamped as per the provisions of the Indian Stamp Act and as the stamps are to be cancelled
prior ... have to be duly stamped and this means compliance with Section 12 of the Indian Stamp Act which deals with cancellation of stamps. According
stamps have been affixed and after putting his signature he cancelled the stamps. He denied that stamps have been affixed just before the suit ... presumption that an instrument is properly stamped. The expression "properly stamped" means not only that stamps of the requisite money value are affixed
namely, impressed stamps and adhesive stamps. Rule 36 of the Rules, 1942 provides that when two or more impressed stamps are used to make ... date of purchase of the stamps or labels or court-fee stamps from the date on which the stamps were spoiled or rendered useless. Thus
stamps according to the provisions in the Stamp Act . Section 11 provides for the use of adhesive stamps and Section 12 provides for cancellation ... stamped. Section 35 of the Stamp Act provides for payment of stamp duty and penalty. In the case of an instrument not duly stamped, Section
stamps can be called effectually cancelled the signatrure should commence on
the paper on which the stamps is affixed, go across the stamps and finish ... other effectual manner of cancellation be adopted running right across the stamps,
the cancellation commencing the paper on which the stamp is affixed and ending
thinks fit, order that such document be stamped as he may direct; and, on such document being stamped accordingly, the same and every proceeding relative ... parties, it shall not be necessary to impose a fresh stamp. 42. Cancellation of Stamps-
No document requiring a stamp under this Act shall
The Rajasthan Court Fees and Suits Valuation Act, 1961
RAJASTHAN
India
The Rajasthan Court Fees
thinks fit, order that such document be stamped as he may direct; and on such document being stamped accordingly, the same and every proceeding relative ... parties, it shall not be necessary to impose a fresh stamp. 44. Cancellation of stamp. -
(1) No document requiring a stamp under this Act shall
