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2022 (11) TMI 218 - Tri - Insolvency and BankruptcyLeave to either impound itself the transfer deeds and collect the appropriate stamp duty alongwith the penalty, if any, or otherwise may refer the instruments "Transfer Deed (Form 7B)" - collection of the deficit stamp duty and penalty by impounding the same - transfer deeds properly stamped or not - HELD THAT:- A duty is cast upon the judge irrespective of the fact whether any objection, it's marking is raised or not to examine whether the instrument is stamped properly or not. The court should not depend on the objections on the other counsel before considering whether the document is admissible in evidence or not. While holding that the objections, if any, from either side as regards to admissibility of Exhibit R-3, (but not its proof) cannot be gone into as Exhibit-R3 has been marked without any objection, the power under Section 33 of the Indian Stamp Act is invoked - application dismissed.
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