TMI Blog2009 (4) TMI 1016X X X X Extracts X X X X X X X X Extracts X X X X ..... d therefore, the same may be marked as exhibits. Thereafter, an application was made by the respondent at Exhibit-46. In the said application it is contended that the respondent is relying upon a letter in which the petitioner has allegedly acknowledged the debt in the sum of ₹ 6,19,000/-. In the application, the respondent himself stated that the said document amounts to acknowledgment and it is insufficiently stamped in the sense that instead of executing the document on a stamp of ₹ 50/- the same has been executed on a stamp paper of denomination of ₹ 20/-. A reference was made to the provisions to section 34 of the Bombay Stamp Act, 1958 (hereinafter referred to as the said Act). The respondent showed willingness to pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in accordance with section 31 of the said Act is already paid, a certificate is required to be endorsed on such an instrument that the full duty with which it is chargeable has been paid. If the Collector is of the opinion that the instrument is not chargeable with duty, certificate to that effect will have to be endorsed by the Collector. 4 Section 32-A of the said Act deals with instruments set out therein which are undervalued. Section 33 of the said Act reads thus : 33. Examination and impounding of instruments (1)[Subject to the provisions of section 32-A, every person] having by law or consent of parties authority to receive evidence and every person in charge of a public office, except an officer of police [or any other officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... poses a duty on a person empowered to receive evidence to examine the documents produced before him and if he is of the opinion that a document is not duly stamped he has to impound the same irrespective of the fact whether the document is or is not valid in law. Section 34 of the said Act provides for prohibition on admitting in evidence for any purpose an instrument which is not duly stamped. Section 34 reads thus : 34. Instruments not duly stamped inadmissible in evidence, etc. No instrument chargeable with duty shall be admitted in evidence for any purpose by any person having by law or consent of parties authority to receive evidence, or shall be acted upon, registered or authenticated by any such person or by any public officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nothing herein contained shall prevent the admission of a copy of any instrument or of an oral admission of the contents of any instrument, if the stamp duty or a deficient portion of the stamp duty and penalty as specified in clause (a) is paid] 5 When a document is sought to be tendered in evidence before the Court, if it is found that the document/instrument is not sufficiently stamped, it is the duty of the Court to impound the said document in accordance with section 33 of the said Act. In view of section 34 of the said Act, the said document cannot be admitted in evidence. Proviso makes it clear that if the deficit stamp duty is paid and if penalty as provided therein is paid, the document can be admitted in evidence. Under the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt case, though the trial Court was justified in impounding the document, further exercise made by the trial Court of determining of deficit stamp duty and penalty is without jurisdiction and to that extent, the impugned order will have to be modified. A grievance has been made by the learned counsel for the petitioner that the document is already marked as exhibit. Even if the document is marked as exhibit, it cannot be read in evidence unless the procedure as laid down above is followed. 8 Subject to what is observed above, impugned order needs modification. Hence, I pass following order : i) Impugned order dated 3rd December 2008 passed below applications at Exhibit-45 and 46 is modified. ii) The trial Court shall impound the do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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