Section 61 in The Indian Stamp Act, 1899
61. Revision of certain decisions of Courts regarding the sufficiency of stamps.
(1) When any Court ... evidence as duly stamped or as not requiring a stamp, or upon payment of duty and a penalty under section 35, the Court to which
stamped as required by the law and to impound it if it is not so stamped. Section 35 of the Stamp Act ... Stamp Act are also significant. Under Sub-section (1) of Section 40 of the Act,
"When the Collector impounds any instrument under Section
Section 61 in Indian Stamp Act, 1899
61. Revision of certain decisions of Courts regarding the sufficiency of stamps.
(1) When any Court ... evidence as duly stamped or as not requiring a stamp, or upon payment of duty and a penalty under Section 35, the Court to which
Section 61 in Rajasthan Stamp Act 1998
61. Allowance for misused stamps.
(a) When any person has inadvertently used for an instrument chargeable with duty ... stamped with the proper duty, cancel and allow as spoiled the stamp so misused or rendered useless. Analogous Law. - Section 52 of the repealed Act
Section 61 in Karnataka Stamp Act, 1957
61. Penalty for omission to comply with provisions of section 28.
- Any person who, with intent to defraud
Mumbai or that the Agreement is
insufficiently stamped and should be stamped as per the Maharashtra
Stamp Act . He submits that, in fact, this Court ... having
regard to the proviso of sec. 35 and the terms
of sec. 36 of the Stamp Act, have not the effect
of rendering
penalty which is to be paid on this instrument. Under Section 61 , Stamp Act, the Court has to make a declaration as to the amount ... simply making this declaration as is required by Section 61 Stamp Act, and the intimation of this declaration should be sent to the Collector
paid in the manner set out in section
35 or section 40 of the Stamp Act, the document can be acted
upon or admitted ... 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
remedy of the Collector, if any, is to move Under Section 61 , Stamp Act, and he has not done so. This is clearly pointed ... question in a proceeding Under Section 50 (corresponding to Section 61 , Stamp Act). We accordingly quash the order of 26th September.
3. It seems
indenture was stamped with a stamp duty of twelve annas under Article 35 Clause (a) (i) of the Indian Stamp Act . In the Trial Court ... stamp affixed to the lease and contended that the lease should be stamped under Article 35(a) (viii) of the Indian Stamp Act . The Appellate
