LAW FOR ALL

Sec.11,2(13) and Rules 13 (d), rule 17of the Indian Stamp Act, 1899 (for short ‘the Act’)= Affixing adhesive stamps on white paper sale agreement is not proper payment of stamp duty - liable to be send for impounding the same =the document, namely, agreement of sale dated 1.11.2006, which was sought to be marked, was written on the white paper affixed with adhesive stamps and was not executed by impressed stamp paper.- objected for marking = The said objection was sustained by the trial Court holding that Section (11) of the Indian Stamp Act, 1899 (for short ‘the Act’) defines ‘duly stamped’. Section 2(13) defines ‘impressed stamp’. Rule 17 of the Indian Stamp Rules, 1925 (for short ‘the Rules’) defines Special Adhesive stamps to be used in certain cases and what instrument they can be used. The document in question, being an agreement of sale, is not included in the said Rule where adhesive stamps can be used. Further Rule 13 of the Rules provides as to and for what instrument adhesive stamps can be used, but the said Rule also do not include the agreement of sale, which is coming within the Article 6 of Schedule-1A of the Act. Therefore, the objections have to be sustained giving an opportunity to the plaintiff to send it to the Collector for proper certification as required under Section 37 read with 18 of the Act.