<h1>Supreme Court of India: Stamp Papers Have No Expiry Under Stamp Act, 1899; Validity and Burden of Proof Clarified.</h1> The Supreme Court of India ruled that stamp papers do not have an expiry period under the Stamp Act, 1899. The Act allows for a refund of unused stamp papers purchased within six months but does not mandate their use within this period. The Court also addressed issues of document validity and evidence admissibility, emphasizing that a document cannot be invalidated solely due to the use of stamp papers from different dates. The burden of proof lies with the party presenting a document to establish its authenticity, not on the opposing party to prove it false. The Court criticized the appellate court for improperly shifting this burden.