AIR 2001 SUPREME COURT 358 ::2000 AIR SCW 4524 ::2001 RevDec 92 ::(2001) WLC(SC)CVL 32 ::2000 (4) Arbi LR 37 ::(2000) 3 ArbiLR 701 ::(2000) 8 Supreme 145 ::2001 (2) UJ (SC) 1167 ::2000 (88) DLT 616 ::(2001) 1 ICC 722 ::2001 (1) SCC 451 ::2001 (1) SCC 509 ::(2001) 1 RecCivR 406 ::2001 (2) RecCivR 45 ::(2000) 7 Scale 724 ::(2000) 7 Scale 670 ::2000 (3) JT (Supp) 257

Supreme Court Of India

Hon'ble Judge(s): M. Jagannadha Rao , J

Stamp Act (2 of 1899) , S.33, S.18, S.32— Impounding of document - Unstamped power of attorney executed outside India - Produced in evidence in proceedings before Supreme Court after expiry of three months from date of execution - Court can impound document and collect stamp duty and penalty. In a case where the unstamped document (other than bill of exchange) is produced as evidence, within three months of execution, the stamp duty can be collected without impounding and without penalty. If the document is sought to be used as evidence beyond three months, the above said bar of three months shall not apply, and the document can be impounded under S. 33 and stamp duty and penalty are levied, even after expiry of three months.(Para 5) The procedure permitting submission of a document within 3 months of its execution as in S. 18 is for collection of the stamp duty payable on the document. If it is produced as evidence within three months of execution, the stamp duty can be collected under S. 18, read with S. 32, without impounding the document under S. 33. But in case where 3 months have already expired from the date of execution of the documents and latter on the document is produced before the Court as evidence, it is permissible for the Court to impound document and collect the stamp duty and penalty and in such a situation, t....