AIR 1986 HIMACHAL PRADESH 1 ::(1985) Sim LC 306 ::(1986) 1 LandLR 275 ::(1985) ILR HP 281 ::ILR 1985 Him Pra 281

Himachal Pradesh High Court

Hon'ble Judge(s): T. R. Handa , J

(A) Stamp Act (2 of 1899) , S.35, S.33, S.38(1)— Party producing unstamped document which is required to be stamped - Permission to deposit stamp duty and penalty thereon - Cannot be refused. Where the party producing an unstamped document which was required to be stamped, prayed for permission to deposit the stamp duty and penalty, refusal of permission was not justified.(Para 4) In a situation of the type in question the trial Court was under a legal obligation in terms of S.33 to impound the document, that is, to take it into legal custody. After the document was so impounded there were two courses open to the trial Court. The first course was to admit the document into evidence upon payment of the duty chargeable thereon and the penalty as provided by S.35 and to send to the Collector an authenticated copy of this document together with the certificate in writing stating the amount of duty and penalty levied in respect thereof and also to send such amount to the Collector as provided by sub-sec.(1) of S.38. In the alternative in case the party failed to pay the duty and the penalty as provided under S.35, the trial Court was required to send the original document to the Collector.(Para 4) The bar against admittance in evidence of an unstamped or insufficiently stamped instrument as placed by S....