https://www.taxtmi.com/caselaws?id=150102 A document styled and sworn as an affidavit is treated as an affidavit for stamp purposes based on its form and contents, not on the purpose for which it was required; accordingly, patti documents executed in affidavit form were chargeable to stamp duty under Article 4 of Schedule I-A of the Indian Stamp Act. Where a tax officer has already admitted such documents, completed assessments, and acted on them without impounding them at that stage, the officer becomes functus officio and cannot later reopen the matter to recover deficit stamp duty or penalty outside the statutory procedure. The text therefore treats late recovery action as unauthorized once the assessment process is complete. en-us Thu, 10 Dec 1970 00:00:00 +0530 Wed, 08 May 2013 17:54:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150102 A document styled and sworn as an affidavit is treated as an affidavit for stamp purposes based on its form and contents, not on the purpose for which it was required; accordingly, patti documents executed in affidavit form were chargeable to stamp duty under Article 4 of Schedule I-A of the Indian Stamp Act. Where a tax officer has already admitted such documents, completed assessments, and acted on them without impounding them at that stage, the officer becomes functus officio and cannot later reopen the matter to recover deficit stamp duty or penalty outside the statutory procedure. The text therefore treats late recovery action as unauthorized once the assessment process is complete. Case-Laws VAT and Sales Tax Thu, 10 Dec 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150102