https://www.taxtmi.com/caselaws?id=238450 For stamp-duty purposes, admissibility is determined from the contents of the instrument itself, not from the opposing party's pleadings. An agreement to sell that records transfer of possession falls within the statutory fiction treating it as a conveyance under the amended Stamp Act, so it attracts conveyance duty. Because an instrument chargeable with duty but not duly stamped is inadmissible under Section 35 until duty and penalty are paid, the document could not be received in evidence. The trial court was therefore correct in refusing admission, and the High Court's contrary order was set aside. en-us Mon, 07 Oct 2013 00:00:00 +0530 Wed, 23 Oct 2013 08:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238450 For stamp-duty purposes, admissibility is determined from the contents of the instrument itself, not from the opposing party's pleadings. An agreement to sell that records transfer of possession falls within the statutory fiction treating it as a conveyance under the amended Stamp Act, so it attracts conveyance duty. Because an instrument chargeable with duty but not duly stamped is inadmissible under Section 35 until duty and penalty are paid, the document could not be received in evidence. The trial court was therefore correct in refusing admission, and the High Court's contrary order was set aside. Case-Laws Indian Laws Mon, 07 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238450