AIR 2016 MADRAS 91

Madras High Court

Hon'ble Judge(s): G. Chockalingam , J

Stamp Act (2 of 1899) , S.35— Registration Act (16 of 1908) , S.17(1)(b)— Deficient stamp duty - Impounding of document/sale deed - Improperly stamped and unregistered sale deed - Is not admissible in evidence - Said defect cannot be cured under S. 35 of Act by payment of deficient stamp duty since sale deed conveys title of property to transferee and is compulsorily registrable - Impounding of document/sale deed for payment of stamp duty and penalty, not permissible. 2009 (6) CTC 609 (Mad), 2010 (1) CTC 27 (Mad), Disting.AIR 2001 Mad 135, Rel. on. (Para 5 6)