https://www.taxtmi.com/caselaws?id=176006 The legal fiction in Section 32(3) of the Indian Stamp Act, 1899 is limited to treating the instrument as duly stamped and receivable in evidence; it does not make the Collector's endorsement final or bar further scrutiny. Section 31 empowers the Collector to determine the duty chargeable, and Section 56(4) confers revisional power on the Chief Controlling Revenue Authority to examine that determination on its own motion or on application. In the absence of an express finality clause in Section 32, the Collector's endorsement does not oust revision, and the revisional authority may review the stamp duty assessment notwithstanding the endorsement. en-us Tue, 20 Feb 2007 00:00:00 +0530 Fri, 18 Dec 2015 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176006 The legal fiction in Section 32(3) of the Indian Stamp Act, 1899 is limited to treating the instrument as duly stamped and receivable in evidence; it does not make the Collector's endorsement final or bar further scrutiny. Section 31 empowers the Collector to determine the duty chargeable, and Section 56(4) confers revisional power on the Chief Controlling Revenue Authority to examine that determination on its own motion or on application. In the absence of an express finality clause in Section 32, the Collector's endorsement does not oust revision, and the revisional authority may review the stamp duty assessment notwithstanding the endorsement. Case-Laws Indian Laws Tue, 20 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176006