https://www.taxtmi.com/caselaws?id=198378 Once an instrument is admitted in evidence without a timely objection to stamp sufficiency, Section 36 of the Indian Stamp Act, 1899 bars reopening that issue in the same proceeding. The duty to impound insufficiently stamped instruments under the West Bengal amendment to Section 33 remains, but it does not override the finality created by Section 36 after admission. Section 38 was not applicable because the objection stage had already passed. The document's admissibility could not be challenged later on stamp grounds, and the attempt to reopen admission and impounding was rejected. en-us Tue, 31 Oct 2006 00:00:00 +0530 Tue, 30 Jan 2018 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198378 Once an instrument is admitted in evidence without a timely objection to stamp sufficiency, Section 36 of the Indian Stamp Act, 1899 bars reopening that issue in the same proceeding. The duty to impound insufficiently stamped instruments under the West Bengal amendment to Section 33 remains, but it does not override the finality created by Section 36 after admission. Section 38 was not applicable because the objection stage had already passed. The document's admissibility could not be challenged later on stamp grounds, and the attempt to reopen admission and impounding was rejected. Case-Laws Indian Laws Tue, 31 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198378