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
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
such
person or public officer, unless the instrument is duly stamped.
Section 34 provides:
“34. Instruments not duly stamped inadmissible in evidence, etc.—No
instrument ... ground that the instrument has not been duly stamped.”
(g) Section 36 provides that:
“36. Admission of improperly stamped instruments.—The State
Government may make
that such instrument
is not so chargeable. After such an endorsement is made,
the said instrument shall be deemed to be duly stamped or
not ... public officer, unless such instrument is duly
stamped:
Provided that:.-
(a) any such instrument not being an
instrument chargeable with a duty not
exceeding fifteen
does not, prohibit a challenge
against an instrument that it shall not be acted upon
because it is not duly stamped, but on that account ... does not prohibit a challenge against an instrument that it
shall not be acted upon because it is not duly stamped, but
on that account
public officer, unless such instrument is duly
stamped:
Provided that,—
(a) any such instrument not being an
instrument chargeable with a duty not
exceeding fifteen ... India when such instrument
was executed or first executed:’
18. Section 35 of the Stamp Act provides that
instruments not duly stamped are inadmissi
