- (1.)Leave granted. A document dated 21st September, 1989, which is either a lease deed or an agreement entered into between the parties was sought to be tendered in evidence.
(2.)The trial court found that the stamp duty paid on the document was deficit and hence it was an 'instrument not duly stamped' and that the document was one which was required to be registered. The trial court directed the document to be admitted in evidence for collateral purposes but subject to payment of duty and penalty under Section 35 of the Indian Stamp Act, 1899 . The respondent preferred a revision petition before the High Court which was allowed and the trial court has been directed to receive the document in evidence leaving the question of payment of stamp duty open to be considered at a later stage.
(3.)The order of the High Court does not conform to the requirements of Sections 35 and 36 of the Stamp Act. A document which is not duly stamped and is also not registered though required to be registered can be admitted in evidence for collateral purposes under proviso to Section 49 of the Registration Act but so far as the stamp duty is concerned, if the document is not duly stamped it has to be dealt with under Section 35 of the Indian Stamp Act before it is admitted in evidence failing which, by virtue of Section 36, admission of document in evidence cannot be questioned at any later stage.