assessing officer had not
brought on record the author of the documents impounded during the course of
survey and that despite the request ... cross-examining Jamil A. Khan or
the author of the impounded documents. Consequently, the CIT(Appeals)
concluded that the addition could not be made
production. Section 33 of the Stamp Act, 1899
confers power of impounding a document deficiently stamped if the
document is produced or comes before ... that it has
not been stamped, it is his body to impound the document and
send it on to the Collector of Stamps for necessary
which some documents
pertaining to the assessee were found and were impounded. These
documents consisted of blank transfer deeds for shares duly signed,
affidavits, share
fact that a challenge was laid to the legal efficacy of the document, though
that provided an additional legal sinew to the court. As indicated ... before which such a document is
produced is empowered to impound such a document, under Section 33 of
OMP 637/2012 Page
further that in the absence of the same this document was liable to be
impounded under Section 33 of ISTA, and could not be looked ... Government of Andhra
Pradesh and Others (supra) which held mandatory impounding of
unstamped documents does not apply to the instant case.
13. In view
petitioner. When the aforesaid document was
presented for registration, it was treated as a Gift Deed. The document
was impounded and forwarded to Director
with maximum
penalty with the Collector of Stamps instead of by impounding
the document. Attention in this regard is also invited
which the suit was based was not duly stamped
and was thus impounded and issue no.6 decided accordingly;
and,
(E). the appellant/plaintiff ... dismissed.
The learned Addl. District Judge under issue no.6 having impounded the
document and having directed recovery of deficient stamp duty and penalty
thereon
Section
49 of the Registration Act, 1908 for impounding of the documents
filed and relied upon by the plaintiff in support of his case ... receive
evidence), it is required to be impounded, but the
Court has to admit such a document in evidence if
the person relying upon
provides that the passport
authority may impound or cause to be impounded or revoke a passport or
travel document, if the proceedings in respect ... that when the passport authority makes an order impounding or
revoking a passport or travel documents under Sub- section 3 , it shall
record, in writing
