Introduction

Instruments that are not properly stamped are not admissible in evidence, etc. — No laborious instrument shall be permitted as evidence for any purpose by any person legally entitled or the permission of the organizations to obtain evidence, or to be prosecuted, registered or authorized by any. That person or any government official, unless the policy is duly sealed:

Provided that

—(a) any such instrument 65,

submitted as proof of payment for the service for which it is to be charged, or, in the case of an instrument with insufficient stamp, the amount required to perform that function, and a fine of five rupees, or, where ten times the value the amount of the relevant tax or the defective portion exceeds five rupees, an amount equal to ten times that function or part;(b) in the case of any person who would not have received a stamped receipt, provided a stamped receipt and that receipt, if stamped, could not be accepted as evidence against him, that receipt will be accepted as evidence against him, such receipt will be accepted as proof against him;© where a contract or agreement of any kind is made of two or more letters and one of the letters has a valid seal, the contract or agreement shall be deemed to be duly affixed;(d) nothing contained herein shall prevent the admission of any instrument of evidence in any proceedings in a Criminal Court, other than a procedure under Chapter XII or Chapter XXXVI of the Criminal Procedure Code, 1898 (5 of 1898);€ nothing contained herein shall prevent the admission of any instrument to any Court in which that instrument is used either in the name of 66 [67 [Government]] or in the case of a Collector’s certificate as provided for in section 32 or any other provision of this Act.Special provision for non-stamped receipts. — When any billing receipt 64 [with a liability not exceeding ten paise] is issued or disclosed in the presence of any unqualified officer during the audit of any public account, such official may at his or her discretion. Locking tool, requires a stamped receipt which must then be changed.

Acknowledgment of instrument where it should not be questioned.-

Where a tool has been accepted as evidence, such acceptance may not, unless provided in section 61, call a question on any category of the same case or proceed on the grounds that it is not properly sealed.37. Approval of instruments with improper stamps. — 68 [World Government] 69 may enact legislation that provides that, in the case of an instrument with a sufficient but improper amount of seals, it may, in the event of payment of the same work. Is charged and assured that it has the appropriate stamp, and any certified instrument will be deemed duly sealed from the date of its use.Authorization of tools for which work has been paid under section 35, 40 or 41.(1) Where a penalty and fine (if any) payable in respect of any instrument is paid under section 35, section 40 or section 41, the person receiving the instrument as evidence or the Collector, as the case may be, shall confirm. By authorizing there the applicable tax or, as the case may be, the applicable tax and levies (meaning each value) levied in this regard, and the name and residence of the person who is paying it.(2) All subsequent authorized instruments shall be deemed to be evidence, and may be registered and processed and certified as if duly sealed, and shall be delivered at his or her request to the person from whom he or she came out. The hands of the detaining officer, or as such person may direct: Provided that—(a) no instrument accepted as proof of payment of duty and penalty under section 35, shall be submitted before the end of one month from the date of detention, or if the Collector has confirmed that his arrest is necessary and has not canceled the certificate;(b) nothing in this section shall apply to 3Code of Civil Procedure, 1882 (14 of 1882), section 144 subsection 3.43.

Prosecution for offenses against the Stamp Act. —

The imposition of a fine or the payment of a fine under this Chapter in respect of any instrument shall not preclude the prosecution of any person who appears to have committed an offense against the Stamp Act in respect of that instrument: Provided that no such prosecution shall take place. , unless it appears to the Collector that the case has taken place in order to avoid paying for the work.44.

People who pay taxes or penalties may receive the same in other cases.—

(1) Where any work or penalty is paid under section 35, section 37, section 40 or section 41, any person in respect of the instrument, and, by agreement or under the provisions of section 29 or any other applicable law. At the time of the use of the instrument, another person was liable to bear the cost of providing the appropriate stamp for that instrument, the person first mentioned will be entitled to receive from that person the amount of tax or penalty paid.(2) For the purpose of obtaining any certificate issued in respect of that instrument under this Act shall be full proof of certified matters.(3) That amount, if the Court deems it appropriate, is included in any order regarding costs in any case or procedure in which the persons concerned are a party and in which the instrument has been proved. If the Court does not include the amount in the order, no further steps will be taken to secure the money.45.

Power of Revenue Authority to reimburse fines or overtime work in certain cases.—

(1) On payment of any penalty under section 35 or section 40, the Central Revenue Authority may, on written request, lodge a fine.Made within one year from the date of payment, repay the fine in whole or in part.(2) Where, in the opinion of the Executive Council for Revenue, an excess of the statutory stamp is payable and paid under section 35 or section 40, such body may, by written request, be made between three parties. Months of order charge the same, refund the excess.46. ​​

Non-liability for loss of goods shipped under section 38.

—(1) If any instrument sent to the Collector under section 38, subsection (2), is lost, damaged or damaged during the transfer, the person who sent the same shall not be liable for such loss, damage or injury.(2) If any instrument is to be delivered in such a manner, the person who came to him in the hands of the person holding the same, may require a copy of it at the expense of the person first identified and authorized by the person closing such device.

Conclusion

The Indian Stamp Act of 1899, is the applicable law of the Government of India for the imposition of stamp duty on recording instruments.

Reference

https://www.incometaxindia.gov.in/pages/acts/indian-stamp-act.aspx

Aishwarya Says:

I have always been against Glorifying Over Work and therefore, in the year 2021, I have decided to launch this campaign “Balancing Life”and talk about this wrong practice, that we have been following since last few years. I will be talking to and interviewing around 1 lakh people in the coming 2021 and publish their interview regarding their opinion on glamourising Over Work.

IF YOU ARE INTERESTED IN PARTICIPATING IN THE SAME, DO LET ME KNOW.

Do follow me on Facebook, Twitter  Youtube and Instagram.

The copyright of this Article belongs exclusively to Ms. Aishwarya Sandeep. Reproduction of the same, without permission will amount to Copyright Infringement. Appropriate Legal Action under the Indian Laws will be taken.

If you would also like to contribute to my website, then do share your articles or poems at secondinnings.hr@gmail.com

In the year 2021, we wrote about 1000 Inspirational Women In India, in the year 2022, we would be featuring 5000 Start Up Stories.