N.M. Theerthegowda Vs Y.M. Ashok Kumar And Others
.... of the Act is titled instruments not duly stamped inadmissible in evidence. This provision bars the admission of an instrument in evidence unless adequate stamp duty and the penalty are paid. Every person so authorised to collect deficit stamp duty and penalty has no discretion except to levy and ...
Supreme Court Of India
Seetharama Shetty Vs Monappa Shetty
.... e, and the stringent provisions of the Stamp Act cannot be used as a weapon to defeat the cause of the opponent. The relevant paragraph reads thus: “7. The Stamp Act is a fiscal measure enacted to secure revenue for the State on certain classes of instruments: It is not enacted t ...
Supreme Court Of India
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