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 ... unless such instrument is duly stamped: Provided that (a) any such instrument [shall] [Substituted by Act 21 of 2006, Section 69, for "not being
Stamp Act and the Act and contended
that Section 35 of the Stamp Act barred admission of a
not duly stamped instrument in evidence ... instrument in order to ascertain whether
it is duly stamped. If the court comes to the
conclusion that the instrument is not duly
stamped
Indian Stamp Act, 1899
41. Instruments unduly stamped by accident.
- If any instrument chargeable with duty and not duly stamped, not being an instrument chargeable ... notice of the Collector the fact that such instrument is not duly stamped and offers to pay the Collector the amount of the proper duty
Indian Stamp Act, 1899
62. Penalty for executing, etc., instrument not duly stamped.
(1) Any person (a) drawing, making, issuing, endorsing, or transferring, or signing ... duty without the same being duly stamped; or (c) voting or attempting to vote under any proxy not duly stamped, shall, for every such offence
Stamp Act itself and since the Stamp Act provides for specific penalty for "unstamped" and "not duly stamped instruments" no other ... case the company lacked jurisdiction to register the instrument when the instruments were not duly stamped. As has been held by the Supreme Court
embargo or bar against admissibility of such
instrument which is not stamped or which instrument is
not duly stamped and such document or instrument will ... not stamped or insufficiently stamped, it
shall pass an order holding that the
document is not duly stamped and
determine the Stamp duty/deficit stamp
duly stamped. If it had not found it to be duly stamped it could not, and would not, have admitted it in evidence. When ... duly stamped or without going into the question whether it is duly stamped or not. The Collector not being a party is not present
2064/2009 CAV JUDGMENT
officer unless such instrument is duly stamped :
Provided that
(a) any such instrument not being an
instrument chargeable with a duty ... duly stamped, or is not chargeable with duty, he
shall certify by endorsement thereon that it is
duly stamped, or that it is not
instrument that the instrument is duly stamped. If
the Deputy Commissioner is of the opinion that the
instrument is not chargeable to duty ... instrument is duly stamped, he is required
to certify that it is duly stamped by making an endorsement
on the instrument. If the instrument
unless such instrument is duly
duly stamped: stamped:
Provided that-- Provided that--
(a) any such instrument [shall], be (a) any such instrument not being ... evidence as duly
evidence as duly stamped or as not stamped or as not requiring a stamp,
requiring a stamp, or upon payment or upon
