Sng Developers Limited vs Vardhman Buildtech Private Limited on 7 October, 2022
36. Section 35 of the Indian Stamp Act, 1899 provides that no
instrument chargeable with duty shall be admitted in evidence unless
such instrument is duly stamped. Section 36 of the Indian Stamp Act,
1899, however, provides for an exception to the said rule. It provides
that an instrument cannot be called in question even if not duly
stamped, where such instrument has been admitted in evidence. The
Hon'ble Apex Court, in the case of Shyamal Kumar Roy Vs. Sushil
Kumar Agarwal (supra), while dealing with the interpretation of
Section 36 of the Indian Stamp Act, 1899, held that if the party has
consented to the document being marked as an exhibit, it cannot then
object to it on the ground of it being under-stamped. It was held that
once the document has been marked as an exhibit and is being used
Signature Not Verified
Digitally Signed
By:HARMINDER KAUR FAO(OS) (COMM) 47/2022 Page 13 of 19
Signing Date:07.10.2022
17:09:40
for the purpose of examination and cross-examination, Section 36 of
the Indian Stamp Act, 1899 comes into play.