https://www.taxtmi.com/caselaws?id=198374 An unstamped award or other chargeable instrument can be impounded under the Stamp Act, sent for determination of duty and penalty, and validated by the prescribed endorsement. Until compliance with that statutory procedure, it cannot be admitted in evidence or acted upon. Sections 33, 35, 38, 40 and 42 together permit cure of the defect, and Section 36 does not prevent the instrument from being used after duty and penalty are paid and certification is made. Once endorsed under Section 42, the instrument is admissible and may be acted upon as if duly stamped. en-us Tue, 18 Feb 1969 00:00:00 +0530 Tue, 30 Jan 2018 10:44:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198374 An unstamped award or other chargeable instrument can be impounded under the Stamp Act, sent for determination of duty and penalty, and validated by the prescribed endorsement. Until compliance with that statutory procedure, it cannot be admitted in evidence or acted upon. Sections 33, 35, 38, 40 and 42 together permit cure of the defect, and Section 36 does not prevent the instrument from being used after duty and penalty are paid and certification is made. Once endorsed under Section 42, the instrument is admissible and may be acted upon as if duly stamped. Case-Laws Indian Laws Tue, 18 Feb 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198374