ground that it
is not duly stamped except as provided under section
61 of the Stamp Act. In the present case, the
instrument in question ... this document as admissible without resolving the
stamp duty deficiency, overlooked the statutory
mandate under the Stamp Act . As the document is
foundational
that the original
instrument is not properly stamped and proceedings under Section 40 of
Indian Stamp Act would be initiated. It is submitted that ... Act 1894 or under Act 19 of 1838, or the
Indian Registration of Ships Act, 1841 (10 of
1841) as amended by subsequent Acts
however,
not proceed before complying with the mandatory
provisions of the Stamp Act .
27. The Stamp Act ... fiscal enactment for
payment of stamp duty to the State on certain
classes of instruments specified in the Stamp Act .
Section 40 of the Stamp
however,
not proceed before complying with the mandatory
provisions of the Stamp Act .
27. The Stamp Act ... fiscal enactment for
payment of stamp duty to the State on certain
classes of instruments specified in the Stamp Act .
Section 40 of the Stamp
however,
not proceed before complying with the mandatory
provisions of the Stamp Act .
27. The Stamp Act ... fiscal enactment for
payment of stamp duty to the State on certain
classes of instruments specified in the Stamp Act .
Section 40 of the Stamp
however,
not proceed before complying with the mandatory
provisions of the Stamp Act .
27. The Stamp Act ... fiscal enactment for
payment of stamp duty to the State on certain
classes of instruments specified in the Stamp Act .
Section 40 of the Stamp
however,
not proceed before complying with the mandatory
provisions of the Stamp Act .
27. The Stamp Act ... fiscal enactment for
payment of stamp duty to the State on certain
classes of instruments specified in the Stamp Act .
Section 40 of the Stamp
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 ... stamped and would
not be admissible in evidence unless such instrument is duly stamped as
provided under Section 35 of the Indian Stamp Act
which is
exempted from stamp duty, in view of Section 3 (3) of the Indian
Stamp Act as amended by the Act ... claim of the petitioner for exemption of
stamp duty. When Section 3 (3) of the Indian Stamp Act
provides that no duty shall be chargeable
levy stamp duty and demand stamp duty from the parties.
7. As per Section 31 of the Indian Stamp Act, 1899 that too in respect ... third respondent for adjudication as to proper stamp
duty under Section 40 of the Indian Stamp Act, 1899 as he is the Collector.
11. Learned
