insufficiently stamped because stamp was
payable under the provisions of Section 2 (15) of the Indian Stamp
Act, 1899 read with Articles ... Conciliation Act, 1996 , only needs to be
stated to be rejected. Stamp duty is provided under the Indian Stamp
Act, 1899 and not under
ground that it is not stamped or not properly stamped in
accordance with provisions of the Indian Stamp Act, 1899 is different
fundamentally from ... unregistered. Merely because stamp duty and penalty have been paid
and the provisions of the Indian Stamp Act, 1899 have been complied with, it
would
payment of deficit
stamp duty and penalty as adjudicated by Collector (Stamps)
under the provisions of The Indian Stamp Act 1899 subject ... Act of 1908, the same cannot be admitted in evidence
even if, it is duly stamped as per the Indian Stamp Act, 1899
ground that it has not been duly stamped as per section 36 of the Indian Stamp Act, 1899. In other words, if the admissibility ... There is no provision under the Registration Act similar to section 36 of the Indian Stamp Act, 1899 to debar future challenge of an instrument
document is insufficiently stamped within the
requirement of Section 35 of the Indian Stamp
Act, 1899.
2) The document is registrable as per Section ... Stamp Act, 1899
(the Act). The unregistered Deed of Sale is an instrument which requires
payment of the stamp duty applicable to a Deed
instrument compulsorily registrable under the Indian
Registration Act and liable to Stamp duty under the Indian Stamp Act
and imposed a duty ... order of the Collector of
Stamps(Annexure-P/4) under Section 47A sub- section 4 of Indian
Stamp Act, 1899 before Revenue Commissioner, Indore Division
tendered should be duly stamped or should comply with the requirements of Section-35 of the Stamp Act, if not stamped, as a document cannot ... unstamped or insufficiently stamped document after duly impounded as prescribed under Section-33 of the Indian Stamp Act, 1899 can be relied in evidence
Special Economic Zones Act, 2005."
Section 19-A of the Indian Stamp Act, 1899 reads as
under:-
"19-A. Payment of duty ... under the Registration Act,
1908 whereas the present case is in respect of payment of
stamp duty under the Stamp Act, 1899
First,
4
it was required to be stamped under Section 35 of the Indian Stamp Act,
1899. Secondly, it was registrable under Section ... both registration and stamping. An insufficiently
stamped instrument was inadmissible in evidence under Section 35 of
the Indian Stamp Act, 1899. In fact, it could
Stamps
Act, 1998.
5. Per-contra, learned counsel appearing for the
defendantsrespondents submits that in view of
Section 35 of the Indian Stamps Act, 1899 ... Section 49
of the Registration Act, 1908 vis-a-vis Section 35-A of
the Indian Stamps Act, 1899, the Apex Court held
that Section
