held inadmissible in evidence for want of proper stamp under Section 35 of the Stamp Act. Mathur, J., in so coming to the conclusion sought ... promissory notes were not duly stamped and they were held inadmissible in evidence under Section 35 of the Stamp Act. A decree was, however, passed
they are contracts of sale which require stamp according to Article 16 of the Hyderabad Stamp Act. Sheristadar is directed to calculate the penalty ... were liable to stamp duty under Section 2 Clause (15). For, an instrument of partition is defined in the Stamp Act , as follows
regard to admission of insufficiently
stamped document came up for consideration. Relying on Section 36 of
the Stamp Act it was held that ... 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
unless it is duly stamped or
stamp duty and penalty are paid under Sections 33 & 35 of the
Stamp Act. It also refers ... unregistered and insufficiently stamped-only on stamp duty
impounded and paid can be looked into for collateral purpose.
10. The Stamp Act and Registration Act
Act and that S. 45 of the Act refers to refund of stamp duty charged either under Section 35 or Section ... impounded by the Collector and excess stamp duty has been collected under the provisions of the Stamp Act . Therefore, it was registered as document
Act ) of the Collector of Stamps.
(2) The Collector of Stamps, viz., the Inspector-General of Registration and Stamps, Andhra Pradesh, had by his letter ... further held that the instrument was not assessable to stamp duty under Stamp Act , Sch. I, Art. 3(c) , corresponding
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
admittedly chargeable with duty was not stamped or insufficiently stamped, would be tantamount to the document being acted upon by the person having ... Stamp Act, which requires stamp duty as provided under Article 40 of Schedule 1-A appended to the Stamp Act . As the document in question
required to be stamped in accordance
with the relevant entries in Schedule 1- A of the Indian
Stamp Act and compulsorily registerable under Section ... been stamped and
Exs.A.7 and A.8 have not been stamped and registered. It is
further contended that since the Stamp Act
insufficiently stamped and that the document was liable to be stamped under Article 40 Schedule-I A of the Stamp Act is concerned ... disputed document was insufficiently stamped and was liable to be stamped under Article 40 Schedule-I-A of the Stamp Act , and consequently