Section 40 in The Indian Stamp Act, 1899
40. Collectors power to stamp instruments impounded.
(1) When the Collector impounds any instrument under section ... instrument is duly stamped, or is not chargeable with duty, he shall certify by endorsement thereon that it is duly stamped, or that
upon the value of stamp papers as
adjudicated by the Collector of Stamps under Section 31 of the Indian
Stamp Act, 1899; Collector of Stamps ... Collector of Stamps. Sub Registrar/Registering Authority and the
Collector of Stamps are duly empowered as per the Indian Stamp Act to
assess/value
Section 40 in Rajasthan Stamp Act 1998
40. Admission of instrument, where not to be questioned.
- Where an instrument has been admitted in evidence, such ... ground that the instrument has not been duly stamped. Analogous Law. - Section 36 of the repealed Act
Section 40 in Karnataka Stamp Act, 1957
40. Instruments unduly stamped by accident.
- If any instrument chargeable with duty and not duly stamped, not being ... that such instrument is not duly stamped and offers to pay to the [Deputy Commissioner] [Substituted by Act
Section 40 in Kerala Stamp Act, 1959
40. Instruments unduly stamped by accident.
- If any instrument chargeable with duty and not duly stamped, not being ... instrument chargeable with a duty of [twenty paise] [Substituted by Act 29 of 1969] or less is produced by any person of his own motion
stamped with a stamp duty of Rs. 4,687-8-0, the correct stamp duty payable on such a conveyance under the Mysore Stamp Act ... that the conveyance deed, which ought to have been stamped under the Madras Stamp Act, as it related to the conveyance of property rights
Act to the effect that the document is duly stamped. Section 33 of the Stamp Act is to the effect that every person in charge ... impound the document, which is not duly stamped. Sections 38 and 40 of the Stamp Act require the Collector to impound the document under Section
Merchant Shipping
Act, 1894, or under Act, 19 of 1838, or the India Registration
of Ships Act, 1841, as amended by subsequent Acts ... inadmissible and not void. Non-stamping or improper stamping
does not result in the instrument becoming invalid. The Stamp Act does not
render such
Stamp Act. Merely because time-limit
of stamping under Section 17 of the Stamp Act is not
adhered to, the same cannot be made ... ground that the same has not
been stamped as per Section 17 of the Stamp Act.
C. Whether Section 32(3) of the Stamp Act
Act, if, after the registration of any instruments under the Registration Act, 1908 (Central Act XVI of 1908), it is found that the proper stamp ... have been executed in a Stamp Paper for the value of Rs.6,45,008/- as per Indian Stamp Act, 1899 .
Therefore, since the aforesaid
