"If once the 'instrument' has been admitted in evidence, it shall not be questioned later on in the same suit on the ground that it does not bear the adequate stamp duty or no stamp." Discuss briefly with reference to ca
CS Executive · Economic and Commercial Laws · PYQS · June 2016
"If once the 'instrument' has been admitted in evidence, it shall not be questioned later on in the same suit on the ground that it does not bear the adequate stamp duty or no stamp." Discuss briefly with reference to case law.
Answer & Explanation:
Section 36 of the Indian Stamp Act, 1899 provides that where an instrument has been admitted in evidence, such an admission shall not (except as provided in Section 61) be called in question at any stage of the same suit or proceeding on the ground that the instrument has not been duly stamped. Section 36 is mandatory ( Guni Ram v. Kodar, AIR 1971 All 434, 437 ). If notwithstanding any objection, the trial Court admits the document, the matter ends there and the Court cannot subsequently order the deficiency to be made and levy penalty ( Bhupathi Nath v. Basanta Kumar, AIR 1936 Cal. 556; AIR 1933 Lah. 240 ).
Topics: Indian Stamp Act, 1899
Related Questions in this Topic
- Where an instrument is chargeable with advalorem duty in respect of any money stated in any currency other than that of ...
- Whether an insufficiently stamped instrument is a valid document? Can it be admitted in evidence on payment of penalty ?
- Explain the term 'Denoting Duty' under the provisions of the Indian Stamp Act, 1899.
- Are securities dealt in depository liable to stamp duty under the provisions of Indian Stamp Act, 1899?
- State the provisions of Indian Stamp Act, 1899 regarding the payment of stamp duty for renewing debentures.