M/S.Sri Balaji Fibre vs The Inspector General Of Registration on 23 July, 2024
M/S.Sri Balaji Fibre vs The Inspector General Of Registration on 23 July, 2024
under Section 2(14) of the Indian
Stamp Act and are required to be stamped in accordance with the
Schedule of the Stamp Act ; being ... stamped and would
not be admissible in evidence unless such instrument is duly stamped as
provided under Section 35 of the Indian Stamp Act
under Section 33 of the
Karnataka Stamp Act. Section 34 of the Karnataka
Stamp Act mandates that an instrument, which is
not duly stamped shall ... Section 35 of the
Act. In fact Section 58 of the Act is an exception to
what is stated in Section 35 of the Act
meaning of Sec. 2(14) and
when document is required to be stamped u/s. 35 of
Indian Stamp Act, it cannot be allowed ... Section 37 of Indian Stamp Act,1899 reads as under:-
Section 37 of Indian Stamp Act says: Admission of
improperly stamped instruments: [State Government
dismissed.
f. The rent agreement lacks adequate stamp duty under Section
35 of the Indian Stamp Act. He claims that no rights can be
derived ... ensure proper stamping and impounding under Section 33 of
the Stamp Act is independent of its role in deciding admissibility
under Section 35
Karnataka Stamp Act, 1957 §33 §34 §35 §36 §37 §38 §39
Indian Stamp Act, 1899 §33 §35 ... Section 35 of the Act is titled admission of instrument where not to be
questioned. Section 35 prohibits questioning the admission of an
insufficiently stamped
provisions of the Stamp Act , namely,
sections 35 , 36 , 40 and 42 are reproduced
hereunder:
“35. Instruments not duly stamped
inadmissible in evidence ... such section 36 of the
Stamp Act will not come to the rescue of the plaintiff.
23. Section 40 of the Stamp Act gives power
Act, but will be within the remit of Section 9 (1) (a) of the Act.
4.14. The embargo under Section 35 of the Indian Stamp ... partial and therefore, piecemeal payment of Stamp Duty would be derogation
of Section 35 of the Stamp Act. He would contend that while
document is found to be not duly stamped, Section 35 of
the Stamp Act bars the said document from being acted upon.
Consequently, even ... acted upon. The Court should then proceed to impound the
document under Section 33 of the Stamp Act and follow the
procedure under Sections 35