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
must be
impounded as required stamp duties has not been paid as per amended
provisions of the Stamp Act .
Learned Counsel for the petitioner submits ... observed that double payment of stamp duty is not the object of the Stamp
Act .
It is an admitted fact that the sale deed
Deed on ground of it being not duly stamped as per provisions of
Indian Stamp Act and not registered as per Section 17 of Registration ... been affixed. The
document is stamped only on a rupees two stamp paper, whereas going by
the Schedule, the stamp duty to be affixed would
Appellate
Authority as contemplated under Section 56 (A) of the Indian Stamp Act,
1899 as applicable in the State of Madhya Pradesh in the matter ... subjected to payment of
stamp duty and, therefore, exercising his powers available under Section 33
(1) of the Indian Stamp Act, impounded the document
defendant under Sections 33 , 35 and 38 of Indian Stamp
Act read with Section 49 of Registration Act, 1908 stating that lease
agreement which ... Registration Act, and
being insufficiently stamped, was liable to be impounded under
Section 33 of the Indian Stamp Act, 1899 and for making it admissible
deed and therefore it had to be stamped in accordance with Section 35 of the Stamp Act. Such document also requires registration under Section ... ground that the document is not duly stamped under Section 35 of the Indian Stamp Act or for want of registration as contemplated under Section
unregistered but
compulsorily registrable instrument is not duly stamped. Further,
Section 35 of the Stamp Act provides that instrument not duly
stamped is inadmissible ... document is found to be not duly
stamped, Section 35 of Stamp Act bars the
said document being acted upon.
Consequently, even the arbitration clause
document is found to be not duly
stamped, Section 35 of the Stamp Act
bars the said document being acted
upon. Consequently, even the arbitration ... deficit
stamp is cured, the court may treat the
document as duly stamped.
iv. Once the document is found to be duly
stamped, the court
document is found to be not duly stamped, Section 35
of Stamp Act bars the said document being acted upon.
Consequently, even the arbitration clause ... submits that till the document is sufficiently stamped in accordance with the
provisions of the Bombay Stamp Act and till such defect is cured
entitled to exemption under Article 58(1) of the Indian Stamp Act .
9. The appeal filed by the petitioners was also dismissed by the first ... cited was filed under Section 56(1) of the Indian Stamp Act, 1899 against the orders cited in reference 1 above issued under Section
