https://www.taxtmi.com/caselaws?id=199084 A writing described as a family arrangement was treated as the operative instrument of title, not a mere memorandum of an earlier oral settlement, because its recitals showed it was intended to declare and create rights in immovable property. It therefore required proper stamping and registration. An unstamped instrument could not be admitted in evidence for any purpose, and the statutory bar under the Stamp Act extended to collateral use as well. As the document was both unstamped and unregistered, neither its terms nor its contents could be relied on, and oral evidence could not be used to bypass that prohibition. en-us Tue, 14 Nov 2000 00:00:00 +0530 Tue, 30 Sep 2025 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199084 A writing described as a family arrangement was treated as the operative instrument of title, not a mere memorandum of an earlier oral settlement, because its recitals showed it was intended to declare and create rights in immovable property. It therefore required proper stamping and registration. An unstamped instrument could not be admitted in evidence for any purpose, and the statutory bar under the Stamp Act extended to collateral use as well. As the document was both unstamped and unregistered, neither its terms nor its contents could be relied on, and oral evidence could not be used to bypass that prohibition. Case-Laws Indian Laws Tue, 14 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199084