https://www.taxtmi.com/caselaws?id=272676 Section 92 of the Evidence Act does not bar a third party from proving the true nature of a sale transaction, and Section 99 permits evidence to contradict or vary the terms of the document. The court noted that understatement of sale consideration for stamp purposes does not by itself invalidate the sale or prevent proof of the real consideration; the Stamp Act consequences are confined to revenue penalties. On the evidence, the vendor and vendee supported the claim that the actual consideration was higher than the recital, and the cheque was treated as part-payment of that real price, so it was supported by consideration. en-us Thu, 23 Nov 1972 00:00:00 +0530 Fri, 11 May 2018 11:54:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272676 Section 92 of the Evidence Act does not bar a third party from proving the true nature of a sale transaction, and Section 99 permits evidence to contradict or vary the terms of the document. The court noted that understatement of sale consideration for stamp purposes does not by itself invalidate the sale or prevent proof of the real consideration; the Stamp Act consequences are confined to revenue penalties. On the evidence, the vendor and vendee supported the claim that the actual consideration was higher than the recital, and the cheque was treated as part-payment of that real price, so it was supported by consideration. Case-Laws Indian Laws Thu, 23 Nov 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272676