conveyance as defined in Section 2(10) of the Indian
Stamp Act 1899 as per the West Bengal Amendment which runs as follows:-
(10) Conveyance ... that
until and unless an instrument is duly stamped as per the Indian Stamp Act,
1899 as is applicable to the State of West Bengal
Indian Stamp Act is applicable only in case
of original document which is not stamped or inadequately stamped. The
procedure of impounding cannot be exercised ... include the
applicability of Sections 33 and 35 of the Indian Stamp Act, 1899. Their
Lordships of the Supreme Court were of the view that
under section 17(b) of the
Registration Act, 1908, in view of section 49 of the Registration Act, 1908, such
documents were inadmissible in evidence ... purpose
since the said documents were not stamped as mandatorily required under the
provisions of Stamp Act, 1899 .
47. Insofar as document at serial
under section 17(b) of the
Registration Act, 1908, in view of section 49 of the Registration Act, 1908, such
documents were inadmissible in evidence ... purpose
since the said documents were not stamped as mandatorily required under the
provisions of Stamp Act, 1899 .
47. Insofar as document at serial
under section 17(b) of the
Registration Act, 1908, in view of section 49 of the Registration Act, 1908, such
documents were inadmissible in evidence ... purpose
since the said documents were not stamped as mandatorily required under the
provisions of Stamp Act, 1899 .
47. Insofar as document at serial
thus, it violated Section 17
of the Indian Registration Act, 1908 (for short, " Registration Act "). It is also pleaded that
the agreement ... agreement but the same was also not stamped in accordance with provisions of the
Indian Stamp Act, 1899 (for short, " Stamp Act
unregistered document affecting
immovable property and required by this Act or the
Transfer of Property Act, 1882 (4 of 1882), to be
registered ... property it
attracts stamp duty. The instrument in its present form is
not stamped. Section 35 of the Stamp Act, 1899
mandates that no instrument
paying stamp duty penalty and only certain documents which are permitted in Section 35 of Indian Stamp Act can be validated by paying stamp duty ... compulsorily registrable.
(d) As per Section 34 of Indian Stamp Act 1899, an unstamped document can be registered by paying stamp duty with penalty
Indian Stamp Act is applicable only in case
of original document which is not stamped or inadequately stamped. The
procedure of impounding cannot be exercised ... include the
applicability of Sections 33 and 35 of the Indian Stamp Act, 1899. Their
Lordships of the Supreme Court were of the view that
document is required compulsorily registrable
under Section 17 of the Registration Act and as such the same is not
acceptable in evidence.
3. Heard ... registered under Section
17 of the Act.
7. Section 35 of the Stamp Act, 1899 mandates that
instrument not duly stamped inadmissible in evidence
