2010 (3) AIR Kar R 876

Karnataka High Court

Hon'ble Judge(s): Subhash B. Adi , J

( A ) Karnataka Stamp Act (34 of 1957) S. 33 , 34 — Civil P. C. (5 of 1908), O. 13, R. 1 — Impounding of document — Only when document is sought to be tendered in evidence — Document can be impounded for deficit stamp duty and not otherwise — Merely because document are produced along with plaint — Court can consider admissibility of said document if it is sought to be produced in evidence and not otherwise.These provisions make it abundantly clear that, documents though are filed in suit, but they are not sought to be admitted in evidence, in such cases, the party cannot be compelled to pay duty for production of document without using them in evidence. However, if documents are used as evidence to prove issue involved, party cannot be allowed to use evidence without paying stamp duty and penalty. From provisions of Code of Civil Procedure, stage of rejection of document arises, if document is inadmissible in evidence, or is irrelevant or its admissibility is objected by Court or party, Court can reject document as inadmissible or impound for non-compliance with provisions of Act or any other law. AIR 2003 Kar 241 : 2003 AIR—Kant HCR 1124, Disting. 1969 (2) Mys LJ 299 and 1994 (4) Kant LJ 573, Rel. on. (Paras1727).....