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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Stamp paper validity: no statutory expiry; improperly stamped documents may be admitted after duty and penalty payment.</h1> Stamp papers have no statutory expiry for use; the six month period in the refund provision limits only the right to surrender for refund and does not restrict use. Differently dated or separately purchased stamp sheets do not automatically invalidate an instrument and may be remedied by payment of duty and penalty. Finger/thumb impression comparisons require methodical analysis of characteristic features; unclear impressions or denial of execution necessitate caution and, ordinarily, expert assistance. The burden to prove execution and genuineness of a propounded document rests on the proponent.

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