https://www.taxtmi.com/caselaws?id=192899 A copy of a mortgage deed forwarded to the local registering authority after the original was registered outside Karnataka is not an "instrument" under the Karnataka Stamp Act. Because neither the original deed nor any chargeable instrument was produced before the authority, the conditions for impounding under Section 33 and recovery of deficit duty under Section 46-A were not met. The demand for short levy was therefore based on a misapplication of the Act, and the recovery proceedings were unsustainable. en-us Fri, 20 Jul 1990 00:00:00 +0530 Fri, 30 Jun 2017 10:23:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192899 A copy of a mortgage deed forwarded to the local registering authority after the original was registered outside Karnataka is not an "instrument" under the Karnataka Stamp Act. Because neither the original deed nor any chargeable instrument was produced before the authority, the conditions for impounding under Section 33 and recovery of deficit duty under Section 46-A were not met. The demand for short levy was therefore based on a misapplication of the Act, and the recovery proceedings were unsustainable. Case-Laws Indian Laws Fri, 20 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192899