US Constitution Trumps Presidential Tariff Powers
28 Feb 2026
Non-Compliance with Court Summons Amounts to Contempt: Allahabad HC Issues Warrant Against HDFC Life Branch Head in Cheating Bail Case
02 Mar 2026
Bank Can Adjust OTS Deposit on Borrower Default, No Cheating u/s 420 IPC: Delhi High Court
02 Mar 2026
Divij Kumar Quits CMS INDUSLAW for Independent Practice
03 Mar 2026
Global Lawyers Debate AI Liability in Autonomous Vehicles
03 Mar 2026
CCPA Fines Startup ₹8 Lakh for False Child Growth Claims
05 Mar 2026
Madras High Court Scoffs at Police Custody Injury Claim
05 Mar 2026
India's Criminal Investigations Face Systemic Conviction Crisis
05 Mar 2026
Kerala HC Slams TDB Financial Discipline in Ayyappa Conclave, Orders Auditor Report on Past Anomalies: High Court of Kerala
06 Mar 2026
Back
Next 
PATNA HIGH COURT
Nutan Educational and Welfare Trust – Appellant
Versus
The State of Bihar – Respondent
ORAL JUDGMENT
Date : 18-04-2023 Though the present writ petition has been filed for quashing the order dated 06.06.2020, passed by the Collector, Bhagalpur, in connection with Miscellaneous Case No.96 of 2016-17, initiated under Section 38(2) of the Indian Stamp Act, 1899, (hereinafter referred to as “the Act, 1899”) whereby and whereunder deficit stamp duty to the tune of Rs.36,45,624/- has been levied on the petitioner alongwith penalty to the tune of Rs.72,51,241/-, however, the short point raised for consideration by the learned counsel for the petitioner is that as per the provisions contained in Section 33 and Section 40 of the Act, 1899, in case it appears to the authority that an instrument is not duly stamped, such instrument is first required to be impounded and only then the Collector can assess as to whether the instrument in question is chargeable with duty or is not duly stamped and consequently can require payment of appropriate duty as also levy penalty.
2. The learned counsel for the respondent-State, Shri Vikash Kumar, Standing Counsel-11 has fairly admitted that as per Sections 33
The trial court must adhere to the provisions of the Indian Stamp Act and the Rajasthan Stamp Act regarding the impounding of inadequately stamped documents and cannot exceed its jurisdiction by addr....
The court upheld that technical defects in documents should not allow unfair advantages, particularly when the document’s existence is contested.
The court established that insufficiently stamped documents cannot be admitted in evidence unless the required stamp duty and penalties are paid, emphasizing the distinct roles of courts and the Dist....
Trial Court must adhere to statutory procedures under the Indian Stamp Act regarding document admissibility and impounding instruments for insufficient stamp duty.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
Listen Article