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    <title>1971 (1) TMI 111 - Supreme Court</title>
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    <description>Secondary evidence of a written agreement to lease is inadmissible where the original instrument is unstamped or insufficiently stamped. Although the Evidence Act allows contents of a document to be proved by secondary evidence in defined situations, the Stamp Act creates an independent bar against admitting or acting on an unstamped instrument unless the original is duly stamped or the deficit duty and penalty are paid under the statutory proviso. Section 36 does not cure this defect for secondary evidence, and prior admission without objection does not extend to such evidence. Alleged suppression of the original by the opposite party does not change the statutory scheme.</description>
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    <pubDate>Fri, 29 Jan 1971 00:00:00 +0530</pubDate>
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      <title>1971 (1) TMI 111 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=168802</link>
      <description>Secondary evidence of a written agreement to lease is inadmissible where the original instrument is unstamped or insufficiently stamped. Although the Evidence Act allows contents of a document to be proved by secondary evidence in defined situations, the Stamp Act creates an independent bar against admitting or acting on an unstamped instrument unless the original is duly stamped or the deficit duty and penalty are paid under the statutory proviso. Section 36 does not cure this defect for secondary evidence, and prior admission without objection does not extend to such evidence. Alleged suppression of the original by the opposite party does not change the statutory scheme.</description>
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      <pubDate>Fri, 29 Jan 1971 00:00:00 +0530</pubDate>
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