A reference to sections 35 and 58 of the Stamp Act shows that section 35 only gives finality to the decision in regard to the admissibility of the document in evidence. It does not operate as a bar to impounding of the same. Order impounding document confirmed."

A reference to sections 35 and 58 of the Stamp Act shows that section 35 only gives finality to the decision in regard to the admissibility of the document in evidence. It does not operate as a bar to impounding of the same. Order impounding document confirmed."

24. It appears to me that the same course was liable to be adopted in the present matter also. It appears that the Trial Court failed in appreciating and understanding the object of Section 33 of the Stamp Act. The object of this Section is to safeguard the revenue. As has been held by this Court in the aforesaid Judgment, Section 35 of the Stamp Act only gives finality to the decision in regard to the admissibility of the said document in evidence, it however does not operate as a bar for impounding of the said document. The Trial Court in the impugned order has observed that filing of an application by the present petitioner for impounding of document in question was only with the intention to protract the trial. If that be so, the Trial Court could have taken appropriate care in that regard also. There was no impediment to forward the original document to the Collector to impound the same by keeping on record the attested or certified copy of the document in question. It need not be stated that the Trial Court may not be required to wait for the decision of the Collector on the issue of impounding and can very well proceed further with the trial of the Suit. Since the agreement of sale dated 04.05.2009 has been admitted in the evidence, it would not be open for the present petitioner to call in question such admission at any stage of the Suit or proceeding on the ground that it has not been duly stamped.

IN THE HIGH COURT OF BOMBAY (AURANGABAD BENCH)

Writ Petition No. 2810 of 2019

Decided On: 29.04.2019

 Priya  Vs.  Parushuram Printers and Ors.

Hon'ble Judges/Coram:

P.R. Bora, J.

Citation: 2019(5) MHLJ 678

#evidence

#unstamped