https://www.taxtmi.com/caselaws?id=198340 The Indian Stamp Act, 1899 applies its impounding and admissibility regime to the original instrument, not to a photocopy tendered as secondary evidence. Sections 33 and 35, read with Section 2(14), operate only when the original document creating or recording rights or liabilities is produced, so a copy cannot be impounded as an instrument or validated for want of proper stamp. Section 37 and Rule 19 of the Madhya Pradesh Stamp Rules, 1942 likewise concern originals bearing an improper description of stamp and do not cure defects in a mere copy. Section 48-B only permits the Collector to call for the original when deficiency appears from a copy. en-us Mon, 08 Oct 2007 00:00:00 +0530 Mon, 08 Jul 2024 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198340 The Indian Stamp Act, 1899 applies its impounding and admissibility regime to the original instrument, not to a photocopy tendered as secondary evidence. Sections 33 and 35, read with Section 2(14), operate only when the original document creating or recording rights or liabilities is produced, so a copy cannot be impounded as an instrument or validated for want of proper stamp. Section 37 and Rule 19 of the Madhya Pradesh Stamp Rules, 1942 likewise concern originals bearing an improper description of stamp and do not cure defects in a mere copy. Section 48-B only permits the Collector to call for the original when deficiency appears from a copy. Case-Laws Indian Laws Mon, 08 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198340