AI Overview...
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Certification of Duly Stamped Instrument - The certification under Section 39(1)(a) by the Deputy Commissioner is generally conclusive or final for the purposes of the Stamp Act, but such certification can be reviewed or challenged under certain circumstances. The procedure involves verifying whether the instrument is duly stamped, and once certified, the instrument is considered duly stamped unless challenged K. B. NAGENDRA VS STATE OF KARNATAKA - Karnataka.
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Power of Certification and Its Consequences - Sections 42(1) and 42(2) of the Stamp Act specify that once an instrument is certified as duly stamped, it is deemed admissible in evidence and can be acted upon, even if initially unstamped or insufficiently stamped. However, challenges can still be made to the stamp duty or validity, and the certification does not bar such challenges Hindustan Steel VS Dilip Construction Company - Supreme Court, Vakati Venkateswarlu VS Balisetti Pitchaiah - Andhra Pradesh, Shivlal Prasad VS Union of India - Madhya Pradesh.
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Role of Certification in Evidence and Action - Certification by the Collector or Deputy Commissioner under Section 42 is crucial because it enacts the consequences of proper stamping, allowing the instrument to be admitted in evidence and acted upon. This certification is binding unless successfully challenged on grounds such as insufficient stamping or procedural violations Bhanwarlal VS Tejmal - Rajasthan, Commissioner of Income Tax, Karnataka-I VS Lakshmi Talkies - Karnataka.
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Procedure for Impounding and Challenges - Instruments not duly stamped can be impounded as per Sections 35 and 40 of the Stamp Act. An unstamped or insufficiently stamped instrument is inadmissible in evidence unless the proper stamp duty is paid. Certification does not make an unstamped instrument automatically admissible; procedural safeguards exist for impounding and rectification S. B. Singh VS Union Of India (UOI) - Allahabad, MAHESHWAR DAYAL VS NEEL KANTHESHWAR DAYAL - Allahabad.
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Main Insights:
- Certification under Section 42(2) makes an instrument admissible and capable of being acted upon, even if initially unstamped.
- Such certification is conclusive but can be challenged on grounds of improper stamping or procedural lapses.
- The Stamp Act provides a clear procedure for impounding and rectifying unstamped instruments, emphasizing the importance of proper stamping for admissibility and enforceability K. B. NAGENDRA VS STATE OF KARNATAKA - Karnataka, Hindustan Steel VS Dilip Construction Company - Supreme Court, Bhanwarlal VS Tejmal - Rajasthan.
Conclusion: Certification of a duly stamped instrument under the Stamp Act is generally conclusive and allows the instrument to be acted upon in legal proceedings. However, the validity of the stamp and the instrument can still be challenged, and procedures exist for impounding and rectifying unstamped or insufficiently stamped documents, ensuring the integrity of legal evidence and transactions.
Search Results for "Certification of Duly Stamped Instrument"
2005 0 Supreme(Kar) 227 • India - Karnataka
H.G.RAMESH
Ramesh, J]: The certification made under section 3 9( 1 )( a) shall be conclusive or final for the purpose of the act subject to ... In this case, the certification made by the Deputy Commissioner under Section 39(1)(a) was reviewed by himself in exercise of the ... ;KARNATAKA STAMP ACT, 1957 - Sections 39(1)(a) & 46A -Review powers of Deputy Commissioner -Certification ... adopt the following procedure: (a) If he is of opinion that such instrument is duly stamped or is not charg....
2006 0 Supreme(Mad) 3248 • India - Madras
K.VENKATARAMAN
duly stamped - Certification by the Collector - Legal provisions regarding execution of instrument outside India - Interpretation ... Stamp Duty - Power of Attorney - Indian Stamp Act, 1899 - Section 18 - Section 32 - Section 35 - Admissibility of instrument not ... Issues: Admissibility of power of attorney executed outside India, certification by the Collector, res judicata, and validity ... Further, the admissibility of the instrument not duly #H....
1969 0 Supreme(SC) 87 • India - Supreme Court
A.N.GROVER, J.C.SHAH, V.RAMASWAMI
instrument is duly stamped and sub-section (2) of Section 42 enacts the consequences resulting from such certification. ... but on that account there is no bar against an instrument not duly stamped being acted upon after payment of the stamp duty and ... Section 36 does not prohibit a challenge against an instrument that it shall not be acted upon because it is not only duly stamped ... that such instrum....
1985 0 Supreme(AP) 455 • India - Andhra Pradesh
SRIRAMULU
Section 42 enacts the consequences resulting from such certification". ... Section 35 of the STAMP ACT, 1899 operates as a bar to an unstam pted instrument being admitted in evidence or being acted upon; Sec. 40 provides the procedure for instruments being impounded, sub-sec. (1) of Section 42 provides for certifying that an instrument is duly stamped, and sub-section (2) of ... "that section is categorical in its terms that when a document has once been admitted in evidence, such admi....
1974 0 Supreme(MP) 93 • India - Madhya Pradesh
M.L.MALIK, A.P.SEN
Arbitrator's integrity and rectitude - Presumption - Bias - Well-founded apprehension required - Stamp Act - Unstamped award - Certification ... ... sub-section (1) of Section 42 provides for certifying that an instrument is duly stamped, and sub-section (2) of Section 42 enacts the consequences resulting from such certification." ... 24. ... Towards the end in para 6, their Lordships say that Section 42 (2) of the Stamp Act, expressly renders an instrument, when certified by endorsem....
1989 0 Supreme(Raj) 112 • India - Rajasthan
M.C.JAIN
It is held that the sale-deed is duly stamped. ... ... Section 35 of the Stamp Act operates as a bar to an unstamped instrument being admitted in evidence or being acted upon; section 40 provides the procedure for instruments being impounded, sub-section (1) of Section 42 provides for certifying that an instrument is duly stamped, and sub-section (2) of ... Section 42 enacts the consequences resulting from such certification." ... stamped#....
1983 0 Supreme(Kar) 296 • India - Karnataka
MOHAMMAD SHARIF, S.R.RAJASHEKHARA MURTHY, JAGANNATHA SHETTY
stamped. ... AAC accepted the instrument and directed ITO to grant registration. Tribunal affirmed AAC's decision. ... Decidendi: Once the deficiency in stamp duty is rectified and the document is received in evidence, it shall be acted upon as if duly ... section 42 enacts the consequences resulting from such certification". ... Section 36 does not prohibit a challenge against an instrument that it shall not be acted upon because it is not only duly stamped, but on t....
1998 0 Supreme(Kar) 377 • India - Karnataka
S.R.VENKATESHA MURTHY
is duly stamped, and sub-section (2) of Section 42 enacts the consequences resulting from such certification". ... Once that object is secured according to law, the party staking his claim on the instrument will not be defeated on the ground of the initial defect in the instrument. ... No. 324 of 1987 was inadmissible in evidence not being fully stamped and was also barred by section 17 of the Registration Act. ... Viewed in that light the Scheme is clear: Section 35 of the Stamp act o....
1980 0 Supreme(All) 574 • India - Allahabad
N.N.MITHAL, M.N.SHUKLA
The court relied on the provisions of the Stamp Act, which provide a procedure for impounding instruments that are not duly stamped ... An award on insufficiently stamped paper is not a nullity. 2. ... Whether an award on insufficiently stamped paper is a nullity. 2. ... instrument is not duly stamped, impound the same. ... by any such person or by any public officer, unless such instrument is duly stampe....
1981 0 Supreme(All) 251 • India - Allahabad
D.N.JHA, T.S.MISRA
An unstamped or insufficiently stamped instrument cannot be admitted in evidence unless the proper duty and penalty have been paid ... Whether the award was admissible in evidence and could be acted upon, given that it was not registered and not properly stamped? ... held that the award was inadmissible in evidence and could not be acted upon because it was not registered and was not properly stamped ... Thus Section 40 provides the procedure for instruments being impounded, Sub-section (1) of Section 4....
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