https://www.taxtmi.com/caselaws?id=97868 Substantial compliance with the company's prescribed transfer form was sufficient, and the board could accept a usual form; a person aggrieved by delay or refusal of registration could seek rectification under section 155 even if not yet entered in the register. However, transfer deeds bearing adhesive stamps were not "duly stamped" unless the stamps were cancelled as required by the Stamp Act, and section 108 of the Companies Act demanded a proper instrument of transfer duly stamped. On that basis, refusal to register the shares was justified and rectification of the register failed. en-us Wed, 26 Apr 1961 00:00:00 +0530 Wed, 18 Jan 2012 13:31:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97868 Substantial compliance with the company's prescribed transfer form was sufficient, and the board could accept a usual form; a person aggrieved by delay or refusal of registration could seek rectification under section 155 even if not yet entered in the register. However, transfer deeds bearing adhesive stamps were not "duly stamped" unless the stamps were cancelled as required by the Stamp Act, and section 108 of the Companies Act demanded a proper instrument of transfer duly stamped. On that basis, refusal to register the shares was justified and rectification of the register failed. Case-Laws Companies Law Wed, 26 Apr 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97868