https://www.taxtmi.com/caselaws?id=171264 When an instrument is placed before the Collector only for determination of stamp duty under Section 31 of the Stamp Act, the Collector's role is confined to fixing the duty payable. Once that determination is made, the statutory function is complete and the Collector becomes functus officio for that reference. Section 33 impounding applies only where an instrument is produced before an authority in evidence or another official function and is found not duly stamped. On that scheme, the Collector cannot later impound the same instrument under Section 33 after acting under Section 31. en-us Thu, 16 Feb 1961 00:00:00 +0530 Wed, 15 Jul 2015 15:24:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171264 When an instrument is placed before the Collector only for determination of stamp duty under Section 31 of the Stamp Act, the Collector's role is confined to fixing the duty payable. Once that determination is made, the statutory function is complete and the Collector becomes functus officio for that reference. Section 33 impounding applies only where an instrument is produced before an authority in evidence or another official function and is found not duly stamped. On that scheme, the Collector cannot later impound the same instrument under Section 33 after acting under Section 31. Case-Laws Indian Laws Thu, 16 Feb 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171264