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Supreme Court Of India

(From : Chhattisgarh)

Hon'ble Judge(s): Satya Brata Sinha, Cyriac Joseph , JJ

Stamp Act (2 of 1899) , S.35— Document not duly stamped - Effect - Unregistered Deed of sale - Adequate stamp duty not paid thereon - Not admissible in evidence in terms of S.35 - Said document would not also be admissible for collateral purpose - Impounding of said document - Was proper. Registration Act (16 of 1908) , S.49— The Parliament has, in S. 35 advisedly used the words "for any purpose whatsoever". Thus, the purpose for which a document is sought to be admitted in evidence or the extent thereof would not be a relevant factor for not invoking the provisions.(Para 12) The unregistered deed of sale was an instrument which required payment of the stamp duty applicable to a deed of conveyance. Adequate stamp duty admittedly was not paid. The Court therefore, was empowered to pass an order in terms of S. 35. The plea that the document was admissible for collateral purpose would not be tenable. Thus, order directing impounding of said document was not liable to be interfered with.(Para 18 19 23) Section 35 of the Act rules out @page-SC1490 applicability of provision under S. 49 of Registration Act, 1908 as it is categorically provided therein that a document of this nature viz., unregistered sale deed shall n....