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1 - 6 of 6 (0.19 seconds)Section 33 in The Indian Stamp Act, 1899 [Entire Act]
Section 31 in The Indian Stamp Act, 1899 [Entire Act]
Government Of Uttar Pradesh And Others vs Raja Mohammad Amir Ahmad Khan on 16 February, 1961
9. The decision of the Supreme Court in Government of Uttar Pradesh v. Raja Mohammad Amir Ahmad Khan also bears on the point under consideration. After reviewing the scope of Sections 31, 32 and 33 of the Indian Stamp Act, which are in pari materia with the corresponding provisions in the Mysore Stamp Act, this is what Kapur, J. who delivered the judgment of the Court observed (in paragraph 6):
Section 46 in The Indian Stamp Act, 1899 [Entire Act]
Murugayya Pillai vs Rajagopal Pillai And Ors. on 1 October, 1941
8. My view on this question is fully supported by the decision in Murugayya Pillal's case, AIR 1942 Mad 381 wherein Horwell, J. held that an endorsement made on an instrument by a Collector under Section 32 is final and cannot be questioned by a Civil Court even if it was erroneous or was made out of time. I respectfully agree with the ratio of the above decision which in my judgment, if I may say so with respect has correctly interpreted Section 32 vis-a-vis Section 33.
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