https://www.taxtmi.com/caselaws?id=184200 An instrument chargeable with stamp duty cannot be admitted for any purpose, including a collateral purpose, unless it is duly stamped. The proviso to Section 49 of the Registration Act applies to unregistered documents and does not override the absolute bar under Section 35 of the Indian Stamp Act, 1899. Where an agreement to sell is treated as a conveyance because possession was delivered, it attracts conveyance-level stamp duty and remains inadmissible until duty and penalty are paid. Section 33 also requires impounding of such a deficient instrument before it can be acted upon. en-us Wed, 17 Dec 2008 00:00:00 +0530 Tue, 05 Dec 2023 14:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184200 An instrument chargeable with stamp duty cannot be admitted for any purpose, including a collateral purpose, unless it is duly stamped. The proviso to Section 49 of the Registration Act applies to unregistered documents and does not override the absolute bar under Section 35 of the Indian Stamp Act, 1899. Where an agreement to sell is treated as a conveyance because possession was delivered, it attracts conveyance-level stamp duty and remains inadmissible until duty and penalty are paid. Section 33 also requires impounding of such a deficient instrument before it can be acted upon. Case-Laws Indian Laws Wed, 17 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184200