AIR 2015 KARNATAKA 175 ::2015 (4) AIR Kant HCR 45 ::2015 (4) AKR 45 ::(2015) 3 KCCR 2479

Karnataka High Court

Hon'ble Judge(s): N. Kumar , J

Karnataka Stamp Act (34 of 1957) , S.33— Impounding of document - On examination, document found to be not duly stamped - Obligation is cast on court to impound same - Irrespective of fact whether objection to its marking in evidence is raised or not. If the Judge does not act under S. 34 of the Act, but the document is insufficiently stamped and admitted in evidence though objection regarding admissibility cannot be raised subsequently that does not take away his obligation to impound the document under S. 33 of the Act. If the document is insufficiently stamped and if the Court has admitted such instrument in evidence without collecting duty and penalty, then the Judge shall proceed under S. 33 of the Act and impound the document. After impounding the document, he shall proceed under S. 37(2) of the Act and shall send the impounded instrument in original to the Deputy Commissioner to be dealt with under S. 39 of the Act. Therefore, impounding the document should not be confused to admission of document without objection regarding admissibility or on such objection being taken after collecting the duty and penalty.(Para 7)