SANJIB BANERJEE
Kanai Banerjee – Appellant
Versus
Hasmukh D. Parekh – Respondent
2. The learned Court below ascertained the stamp duty that was payable on the document and required the respondent to put in five times the value thereof by way of penalty as condition precedent for the document to be received in evidence. The revisional petitioner submits that in view of the provisions of the Stamp Act, 1899, the document could not have been received in evidence upon it being stamped and should have been sent down to the collector for adjudication of stamp duty and penalty. The petitioner assails the adjudication of stamp duty by the learned Court below and the imposition of penalty at five times the amount of stamp duty and urges that Section 35 gives no authority to the Court to assess stamp duty nor does it permit any discretion in the matter of the quantum of penalty. The peti
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