Stamp Act, 1899, Section 33 -- Deficient stamp duty - Impounding of instrument - Memorandum of understanding (MoU) - Property in question is situated in Goa - Determination of stamp duty payable thereon has to be made by Collector of Stamps in Goa and not by authority of Delhi, where MoU is executed - Original MoU is thus, impounded and sent to Collector of Stamps in Goa..........
Evidence Act, 1872, Section 85, Registration Act, 1908, Section 32 -- Special power of attorney executed outside India - Impounding of - Once a document has been tendered in evidence and accepted by Court without objection by opposite party, said opposite party cannot subsequently raise objection with regard to admissibility of such a document in evidence on the ground of..........
Stamp Act, 1899, Section 36 -- Unstamped document - Impounding of document - When an unstamped document is admitted in evidence, the issue of stamping will not be called in question on the ground that instrument has not been properly stamped...........
Stamp Act, 1899, Section 33 -- Impounding of Insufficiently stamped and unregistered mortgage deed - Since mortgage deed is not duly stamped and registered, it is inadmissible in evidence and liable to be impounded - Relevancy of document to be admissible in evidence need not to be looked into at this stage - Court is only required to impound the document and collect the..........
Evidence Act, 1872, Section 65 -- Secondary evidence - Family settlement-cum-partition deed - Document required to be duly stamped but not stamped - Document is required to be impounded - It is only the original which can be impounded as impounding of photo copy is unknown to law - Copy of document when per se is inadmissible then same cannot be received in evidence -..........
Stamp Act, 1899, Section 33 -- Impounding of instrument - Court on examining the instrument is bound to impound the instrument if not duly stamped - Decision finally rests with the Collector to determine whether the instrument was insufficiently stamped or not...........
Stamp Act, 1899, Section 33 -- Impounding of instrument - There is no period of limitation prescribed u/s 33 of Act for exercising powers thereunder by Court - Every person including Court having by law to receive evidence is duty bound to examine every instrument whether it is stamped with stamp of value and description required by law...........
Stamp Act, 1899, Section 33 -- Impounding of insufficiently stamped document - Document can be impounded only when it is `produced' - It is only the document in original when produced and not copy of the same, which can be impounded...........
Civil Procedure Code, 1908, Order 13, Rule 3 -- Impounding of document insufficiently stamped - Suit for recovery on basis of receipt - Receipt bearing signatures of defendant only - Amount forming part of consideration of sale of plots which defendant received without having title over plots - Held, receipt cannot be termed as agreement - Impugned order set aside...........
Stamp Act, 1899, Section 33, 36, Civil Procedure Code, 1908, Order 13, Rule 4 -- Insufficiently stamped document - Document marked as exhibit without objection - Impounding of document - Plea that document is admitted in evidence and cannot be impounded - Held, `admitted in evidence' mean "admitted after judicial consideration of the circumstances relating to its..........
