Stamp Act, 1899, Section 35 -- Unstamped document - Document which is not stamped as required under law cannot be received in any evidence for any purpose - However, this is curable defect u/s 35 of the Act and if stamp duty and penalty is paid, thereafter document becomes admissible...........
Registration Act, 1908, Section 17, Stamp Act, 1899, Section 35 -- Unregistered and unstamped partition deed - Admissibility - Unregistered partition deed can be admitted in evidence for collateral purpose and document in question can be marked subject to payment of stamp duty and penalty. Paras 7 & 8)..........
Stamp Act, 1899, Section 35 -- Insufficiently stamped document - Cannot be received in evidence for any purpose (main or collateral) - If an insufficiently stamped document comes before a Court, a duty is cast upon Court to impound the document by following procedure under Stamp Act and ensure that requisite stamp duty is paid - Only after requisite stamp duty is paid,..........
Stamp Act, 1899, Section 35 -- Unstamped document - Not admissible in evidence even for collateral purposes, until the same is impounded...........
Stamp Act, 1899, Section 35 -- Agreement to sell - Unregistered and unstamped - Trial Court to send the document in question to Collector Stamp concerned for adjudication of proper stamp duty - On payment of proper stamp duty document in question to be admitted in evidence...........
Stamp Act, 1899, Section 33, 35 -- Unstamped agreement to sell - Not admissible in evidence, until and unless appropriate stamp duty is paid - Trial Court directed to impound agreement to sell and remit the same to Collector for determining appropriate stamp duty...........
Stamp Act, 1899, Section 33, 35(As -- Impounding of document - Agreement to sell - Not duly stamped - Agreement to sell drafted on plaint paper - Not within purview of documents not duly stamped - Document cannot be impounded U.O.13.R.8 CPC. (Civil Procedure Code, 1908, O.13.R.8)...........
Stamp Act, 1899, Section 2(16)(c), Article 35 -- Schedule I - Lease - Stamp duty - Right to collect tools (fees) called "Tehbazari" let by Corporation to person concerned squarely attracts S.2(16)(c) of the Act and partakes the character of "lease" and is accordingly chargeable to payment of Stamp duty as per rates specified in Art.35 of Schedule I of the Act as "Lease"...........
Stamp Act, 1899, Section 35(a) -- Stamp duty - Mortgage deed - To attract stamp duty u/art 35(a) of the Act, mortgagor must hand over possession of subject property to mortgagee...........
Stamp Act, 1899, Section 35(a) -- Payment of higher stamp duty - Mortgage deed - Possession of scheduled properties not handed over to mortgagee - Handing over possession to mortgagee cannot be assumed unless clear intention is expressed in the mortgagee deed - Petitioners cannot be mulcted with higher stamp duty by invoking Art.35(a) of the Act...........
