Court : Rajasthan
Reported in : AIR1965Raj47
..... chapter iv of the indian stamp act of 1899 deals with instruments not duly stamped. ..... in order to appreciate this divergence of judicial opinion, it will be useful to examine the material statutory provisions, section 34 of the indian stamp act of 1879, provided that no instrument chargeable with duty shall be admitted in evidence for any purpose by any person having by law or consent of parties authority to receive evidence, or shall be acted upon, registered or authenticated by any such person or by any public officer, unless such instrument is duly stamped. ..... section 35 of the indian stamp act unmistakably lays down that no instrument which is not stamped shall be admitted in evidence 'for any purpose' or 'shall be acted upon'. ..... sagarmal mehta for the respondents has urged that section 36 of the indian stamp act only refers to an original instrument and not to its secondary evidence. ..... section 36 of the indian stamp act 1899 enjoins that the admission of such document into evidence shall not be questioned at any stage of the same proceeding. ..... chettyar firm, air 1935 rang 282, the learned judges have observed,-- 'section 35, stamp act, does not merely say that an instrument which is not duly stamped shall not be admitted in evidence, but it also says that the instrument shall not be acted upon for any purpose, and the passing of a decree upon such an instrument is 'acting upon' it'. .....
Tag this Judgment!Court : Kolkata
Reported in : [1988]64CompCas775(Cal)
..... . mukherjee for the reason that under section 35 of the indian stamp act, 1899, the instrument not duly stamped cannot be admitted in evidence and to make such instrument admissible in evidence, the instrument is required to be impounded in accordance with the provisions contained in chapter iv of the indian stamp act, 1899 ..... . mukherjee, learned counsel for the respondent that even if any instrument is not found to be duly stamped under the provisions of the indian stamp act, 1899, such instrument, not duly stamped, may be impounded and the person executing the stamp may put in the requisite stamps or duty upon the payment of penalty as provided in the indian stamp act, 1899 ..... . the question in this appeal, as we have already noted, is whether the company is bound in law to accept any instrument not duly stamped within the meaning of section 108 of the companies act or section 12 of the indian stamp act, 1899, and to make registration of transfer and rectify the share register.33 ..... . if such requirements are not complied with, then the instrument, although bearing an adhesive stamp but not cancelled in the manner as contemplated in the indian stamp act, 1899, cannot be said to be an instrument 'duly stamped '.27 .....
Tag this Judgment!Court : Mumbai
Reported in : AIR2001Bom409; 2002(1)ALLMR171; 2001(4)BomCR114; (2001)3BOMLR777
..... 'comparing the definition in section 19 of the negotiable instruments act, 1881 with the definition in section 2(3) of the indian stamp act, 1899, it would be apparent that the indian stamp act, 1899 provides an extended definition of the expression 'bill of exchange payable on demand'. ..... 'the expression 'bill of exchange payable on demand' has been defined for the purposes of the indian stamp act, 1899 in a manner which is different from the definition of the expression for the purposes of negotiable instruments act, 1881. ..... 19,670/- upon which an endorsement has been made to that effect on the bills; (2) the bills of exchange in the present case, were not required to be stamped since under section 2(3) of the indian stamp act, 1899, the bills of exchange were payable on demand as a result of which no stamp duly was attracted.10. ..... chapter iv is entitled, 'instruments not duly stamped'. ..... the learned judge observed that the stamp act is a fiscal measure enacted to secure revenue for the state on certain classes of instruments and is not enacted to arm a litigant with a weapon of technicality to meet the case of his opponents. ..... the stamp act is a fiscal measure enacted to secure revenue for the state on certain classes of instruments; it is not enacted to arm a litigant with a weapon of technicality to meet the case of his opponent. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1971SC1070; (1971)1SCC545; [1971]3SCR590
..... chapter iv of the stamp act deals with instruments not duly stamped ..... 33(1) of this act provides that: every person having by law or consent of parties authority to receive evidence, and every person in charge of a public office, except an officer of police, before whom any instrument, chargeable, in his opinion, with duty, is produced or comes in the performance of his functions, shall, if it appears to him that such instrument is not duly stamped, impound the ..... with duty shall be admitted in evidence for any purpose by any person having by law or consent of parties authority to receive evidence, or shall be acted upon, registered or authenticated by any such person or by any public officer, unless such instrument is duly stamped:provided that (a) any such instrument not being an instrument chargeable with a duty not exceeding ten paise only, or a bill of exchange or promissory note, shall, subject to all just exceptions, be admitted in evidence on payment of the duty with which the ..... was whether the draft, or a copy, of the instrument tendered as secondary evidence of its contents when the original instrument was shown to have been insufficiently stamped, could be subjected to the penalty prescribed by section 34 of the indian stamp act, 1879, as a preliminary to its being admissible in evidence ..... to section 33 of the act of 1879, which is in pari materia with section 33 of the act of 1899. ..... the stamp act which is now in force is an act of 1899, but it had a fore-runner in a statute .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1981Kant121; ILR1981KAR688; 1981(2)KarLJ73
..... chapter iv deals with the instruments that are not duly stamped produced before a court or an authority for any purpose, except a police officer, section 33 of the act directs a court or an authority, before whom an insufficient1v or not duly stamped instrument ..... stamp act of 1957 (hereinafter referred to as the act) that replaced the mysore stamp act of 1900 (mysore act 2 of 1900) and other similar acts in the other integrating areas are in pari materia with the indian stamp act of 1899. ..... decision of the highest court or if the general principles; to be applied in determining the question are well settled and the only question was of applying those principles to the particular facts of the case, it would not be a substantial question of law.we are in general agreement with the view taken by the madras high court and we think that while the view taken by the bombay high court is rather narrow the on e taken ..... the order sheet, after remand, discloses that the learned munsiff did not truly comprehend the provisions of the act or the directions of the learned civil judge, did not determine the duty and penalty payable on the document, called upon ..... 26-5-1938, collect the amount so determined mark the same as an exhibit and afford an opportunity to place additional evidence which it had illegally failed to do resulting in failure of justice and the first appellate court in not correcting the same has committed a substantial error of law justifying this court's interference under s. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1962All353
..... a preliminary objection to the maintainability of this reference is taken on the ground that the provisions of section 61 of the indian stamp act 1899 (act ii of 1899) are not attracted in the present case. ..... section 61(1) runs as follows:- ''when any court in the exercise of its civil or revenue jurisdiction or any criminal court in any proceeding under chapter xii or chapter xxxvi of the code of criminal procedure, 1898 (v of 1898), makes any order admitting any instrument in evidence as duly stamped or as not requiring stamp, or upon payment of duty and a penalty under section 35, the court to which appeals lie from, or reference are made by, such first mentioned court may of its own motion or on the application of the collector ..... a perusal of the above provision of law clearly indicates that before section 61 can be applied to a case there must be an order of a court 'admitting any instrument in evidence as duly stamped or as not requiring stamp, or upon payment of duty and a penalty under section 35'. ..... an order made by a court admitting an instrument without applying its mind to this aspect of the matter cannot, therefore, be said to be ah order contemplated by section 61 of the indian stamp act. ..... we have, however, considered the matteron merits also, and are of opinion that the stampduty paid on the instrument is quite enough.the chief inspector of stamps has reported thatin the present case article 35(c) of the stampact as amended by the u.p. .....
Tag this Judgment!Court : Karnataka
Reported in : [1993]77CompCas97(Kar); ILR1992KAR1262; 1992(2)KarLJ614
..... if these requirements are not complied with, then the instrument, although bearing an adhesive stamp but not cancelled in the manner as contemplated by the indian stamp act, 1899, cannot be said to be an instrument 'duly stamped'. ..... in that decision also a division bench of the kerala high court has held that under section 12 of the indian stamp act, 1899, cancellation of the stamps has to be done either when the stamps are affixed or when the instrument is executed, that is, when the executant affixes his signature to the instrument. ..... the provisions of section 12 are mandatory, and, therefore, non-compliance with the requirements prescribed thereunder make the instrument not duly stamped and, therefore, it shall not be received in evidence, registered or acted upon. 42. ..... [1984] 2 comp lj 270, it has been held (at page 272) : 'apart from the aforesaid issue of limitation, another basic issue for our consideration is that the stamps on share transfer deeds having not been cancelled, the share transfer deeds have to be taken as unstamped and not in accordance with section 108(1) of the companies act read with the provisions of the indian stamp act.' 41. ..... the cumulative effect of the sections contained in part b and part c of chapter ii and those contained in chapter iv of the indian stamp act is that an instrument, in order to be produced in evidence, registered or acted upon, must be duly stamped. .....
Tag this Judgment!Court : Mumbai Aurangabad
..... it is submitted that, when the disputant presented promissory notes in the evidence, same were not stamped and in view of the proviso to section 35(a) of the indian stamp act, 1899, the power to admit in evidence an instrument upon the payment of duty and penalty, is not applicable to bill of exchange, promissory note or instrument not chargeable to duty exceeding 10 paise. ..... , (supra), had occasion to interpret proviso (a) to section 35 of the indian stamp act, 1899 and in paragraph-10 of the said judgment, this court has taken a view that, the legislature has made an exception so as to provide that the power to admit in evidence an instrument upon the payment of duty and penalty would not be applicable to a bill of exchange, a promissory note or an instrument not chargeable to duty exceeding 10 paise. ..... the defect that, promissory note is not duly stamped or inadequately stamped, cannot be cured in view of the proviso (a) to section 35 of the indian stamp act, 1899, as held by this court in the case of m/s. ..... under section 4 of chapter ii of the negotiable instruments act, 1881 (26 of 1881), "promissory note" is defined, which reads thus; "promissory note" is an instrument in writing (not being a bank-note or a currency-note) containing an unconditional undertaking, signed by the maker, to pay a certain sum of money only to, or to the order of, a certain person, or to the bearer of the instrument. .....
Tag this Judgment!Court : Mumbai Aurangabad
..... it is submitted that, when the disputant presented promissory notes in the evidence, same were not stamped and in view of the proviso to section 35(a) of the indian stamp act, 1899, the power to admit in evidence an instrument upon the payment of duty and penalty, is not applicable to bill of exchange, promissory note or instrument not chargeable to duty exceeding 10 paise. ..... , (supra), had occasion to interpret proviso (a) to section 35 of the indian stamp act, 1899 and in paragraph-10 of the said judgment, this court has taken a view that, the legislature has made an exception so as to provide that the power to admit in evidence an instrument upon the payment of duty and penalty would not be applicable to a bill of exchange, a promissory note or an instrument not chargeable to duty exceeding 10 paise. ..... the defect that, promissory note is not duly stamped or inadequately stamped, cannot be cured in view of the proviso (a) to section 35 of the indian stamp act, 1899, as held by this court in the case of m/s. ..... under section 4 of chapter ii of the negotiable instruments act, 1881 (26 of 1881), "promissory note" is defined, which reads thus; "promissory note" is an instrument in writing (not being a bank-note or a currency-note) containing an unconditional undertaking, signed by the maker, to pay a certain sum of money only to, or to the order of, a certain person, or to the bearer of the instrument. .....
Tag this Judgment!Court : Karnataka
..... . chapter iv of the indian stamp act contains provisions regarding instruments not duly stamped ..... . from the provisions contained in sections 33, 34, 37(1) (2), 38, 39 of the karnataka act, 1957, the view expressed by the hon ble supreme court and the hon ble division bench, the position of law is therefore clear that the obligation cast on the civil court in respect of an instrument not being duly stamped, is to impound the same and determine the duty and penalty payable ..... . the learned senior counsel in that regard has referred to the similar provisions contained in sections 38 and 40 of the indian stamp act, 1899, ( the stamp act, 1899 for short) and has relied on the consideration made on that aspect by the hon ble supreme court in the case of peteti subba rao vs- anumala s ..... . in fact this is also the view of the hon ble supreme while considering similar provision under the stamp act, 1899.15 ..... . if within the time frame the instrument is not received, it may thereafter dismiss the suit and revive it as and when the certificate is received subsequently.16 ..... . though there can be no dispute to the fact that the re-determination is not provided for once, the authority/court impounding the instrument has determined the deficit stamp duty, the purpose for which the provisions under sections 37 and 39 of the karnataka act, 1957 is made and the scope thereof needs consideration insofar as the penalty is concerned.8 .....
Tag this Judgment!