AI Overview...
Impounding Improperly Stamped Document Meaning — Summary
-
Impounding of Documents
When a document is found to be unstamped or insufficiently stamped, authorities under the Indian Stamp Act (notably Sections 33, 34, 35, and 67) have the power to seize (impound) such documents for adjudication of the stamp duty payable. There is no prescribed time limit for impounding or for determining the duty (Sources: Digambar Warty VS District Registrar, Bangalore Urban District, Bangalore - Karnataka, Rageshree Mohanty VS Subhrakanta Das Mohapatra - Orissa, S. Rangaraju Naidu VS The Collector of Madras - Madras). -
Legal Provisions and Procedures
The law allows courts and authorities to impound documents that are improperly stamped, and such documents may be sent to the Collector for adjudication. The impounded documents are subject to further proceedings to determine the proper stamp duty (Sources: Digambar Warty VS District Registrar, Bangalore Urban District, Bangalore - Karnataka, Rageshree Mohanty VS Subhrakanta Das Mohapatra - Orissa, Jayasingh Narayan Tupe VS Sambhaji Baburao Pawar - Bombay). -
Admissibility in Court
Improperly stamped documents are generally inadmissible as evidence unless properly stamped or rectified. Courts have the authority to de-exhibit such documents if their inadmissibility is established or if the document is improperly stamped at the time of presentation (Sources: A. P. Laly VS Gurram Rama Rao - Current Civil Cases, Shyamal Kumar Roy VS Sushil Kumar Agarwal - Orissa, S. Rangaraju Naidu VS The Collector of Madras - Madras). -
Rectification and Resubmission
If a document is insufficiently stamped, parties may rectify the defect by paying the due stamp duty and penalties, and then resubmit the document. However, if the document is a copy and not an instrument, different provisions may apply, and the courts may set aside orders if improperly stamped (Sources: Hariom Agrawal VS Prakash Chand Malviya - Supreme Court, D. Veeramani VS D. Vasu & Others - Madras). -
Implications for Evidence and Proceedings
An improperly stamped document cannot be used to prove collateral or substantive purposes unless properly stamped and admitted. Consent to mark a document as an exhibit may lead to loss of the right to challenge its admissibility later. The courts have the discretion to reject or admit documents based on their stamping status (Sources: Shyamal Kumar Roy VS Sushil Kumar Agarwal - Orissa, D. Veeramani VS D. Vasu & Others - Madras). -
Special Cases
In cases where the original document is lost, a duly stamped copy can be produced as secondary evidence. If the original was not properly stamped, the copy may also be inadmissible unless reconstructed or rectified (Sources: Kasireddy Satyanarayana VS State of Andhra Pradesh - Andhra Pradesh).
Analysis and Conclusion
Impounding improperly stamped documents is a procedural and legal step to ensure proper payment of stamp duty and maintain the integrity of evidence. The Indian Stamp Act empowers authorities and courts to seize, adjudicate, and reject such documents if they are not duly stamped. Proper stamping is essential for admissibility; failure to do so renders the document inadmissible unless rectified. The process involves impounding, adjudication, and potential rectification by paying the due duty, after which the document may be admitted as evidence.
Search Results for "Impounding Improperly Stamped Document Meaning"
2012 0 Supreme(Kar) 601 • India - Karnataka
N.Kumar, B.V.Pinto
Pinto, JJ] Impounding of documents required to be stamped, not stamped or insufficiently stamped - Held, Section 67 provides for ... If the authority finds that the document is not stamped or insufficiently stamped, the power is conferred on the authority to seize ... No time-limit is prescribed for impounding of the document and for adjudicating the duty payable on such instruments. ... It is in this context, nece....
2007 7 Supreme 402 • India - Supreme Court
P.P.NAOLEKAR, P.SATHASIVAM, B.N.AGARWAL
the document on ground of being insufficiently stamped; and its resubmission after rectifying the defect. ... – However, the document in question being a copy and thus not an instrument within the meaning of Section 2(14), these provisions ... stamped. ... not in regard to a document which was although stamped but was improperly stamped. ... The High Court set aside the order of the trial court and remitted the matter back to decide....
• India - Current Civil Cases
A.RAMALINGESWARA RAO
Indian Stamp Act, 1899—Article 6(A) of Schedule I(A)—Civil Procedure Code, 1908—Order 3 Rule 3—Admission of improperly stamped documents—Document ... was not properly stamped but marked as an exhibit—Court has got right to de-exhibit a document when its attention was drawn as ... to inadmissibility of the document, as it has got duty to decide the admissibility of a document and eschew irrelevant and inadmissible ... Order 13 deals with production, ....
2006 0 Supreme(Ori) 676 • India - Orissa
S.B.SINHA, DALVEER BHANDARI
is inadmissible in evidence - Appellant having consented to the document being marked as an exhibit has lost his right to reopen ... regard to the admissibility of the said docu¬ment, he, at a later stage, cannot be permitted to turn round and contend that the said document ... INDIAN STAMP ACT, 1899 - Secs. 36, 38 - Agreement between parties to develop the suit property - Instrument insufficiently stamped ... The said decision, therefore, is an authority for the proposition that Section 36 would operate even if a document#HL_EN....
2017 0 Supreme(Ori) 1091 • India - Orissa
BISWANATH RATH
Impounding of Document - Stamp Duty - Indian Stamp Act, 1899, Section 33, 35 - The court rejected the application for impounding ... the agreement for sale dated 17.3.2013, as it was not found to be insufficiently or not duly stamped. ... Issues: The main issue was whether the agreement for sale was insufficiently or not duly stamped, warranting its impoundment ... The plaintiff-petitioner claimed that the agreement was prepared and executed between the parties on a Sunday being a holiday, the case of ....
2013 0 Supreme(Bom) 631 • India - Bombay
R.M.SAVANT
Finding of trial Court that document required to be stamped as it is conveyance is liable to be upheld. ... Trial Court directed to impound document and send it to Collector for adjudication. ... BOMBAY STAMP ACT, 1958 - Sections 33 and 34 - Article 25, Schedule I - Document in nature of conveyance. - ... 16. ... The matter was fixed for admissibility of the documents. The Defendants objected to the exhibiting of the document in question i.e. Agreement / Earnest Money Receipt dated 31....
2010 0 Supreme(Kar) 821 • India - Karnataka
ANAND BYRAREDDY
While Order 13, Rule 8 specifically provides for impounding a document or documents produced before it, for sufficient reason, on ... documents - Document not duly stamped presented with plaint - Held, It is to be noticed tha the C.P.C., and the Karnataka Civil ... CODE OF CIVIL PROCEDURE, 1908 - Order 13, Rule 8 & Karnataka Stamp Act, 1957, Sections 34 & 37: [Anand Byrareddy, J] Impounding of ... The said decision, therefore, is an authority for the proposition that ....
2007 0 Supreme(Mad) 196 • India - Madras
S.ASHOK KUMAR
The revision petitioner contended that the document should have been rejected as it was not duly stamped and registered. ... have been raised at the time of marking the document or at the final hearing. ... document or at the final hearing, and the payment of stamp duty and penalty. ... Moka Narayanamurthi and another) a Division Bench of this Court held that the improperly stamped document could not be used to prove a collateral purpose, namely the acknowledgment of ....
2021 0 Supreme(AP) 938 • India - Andhra Pradesh
U.DURGA PRASAD RAO
Stamp Act - If original document was duly stamped and lost in hands of party, he may produce its copy in Court and seek to admit ... same as secondary evidence on proving that original was lost - If original document was not duly stamped, a party relying on its ... in Court was deficitly stamped and lost or misplaced while in custody of Court, it can be reconstructed by Court by exercising its ... Therefore, a copy of original document which was deficitly stamped cann....
1955 0 Supreme(Mad) 12 • India - Madras
RAMASWAMI GOUNDER
Stamp Act, 1899-Sections 40, 44 and 48 -Impounding of -Instruments either unstamped or insufficiently stamped -Principle of liability ... ... For instance if a plaintiff produces in Court in support of his claim an unstamped or improperl stamped document, he primarily is the person from whom the requisite stamp duty (and penalty) may be recovered under section 40 of the Stamp Act; (Ibid.). ... Mis. 27th March, 1908] - When documents are impounded and sent to the Collector or Divisiona....
Filter by Legal Phrase
