https://www.taxtmi.com/caselaws?id=282923 An instrument produced in a civil suit and found to be insufficiently stamped must be dealt with under the Stamp Act's impounding and deficit-duty procedure: the trial court must require payment of the deficient duty and permissible penalty, admit the document if payment is made, or forward the original to the Collector if payment is refused. The appellate mechanism under the registration-based scheme for stamp-duty deficiency applies only where the instrument was presented for registration and the statutory reference procedure is engaged; it is not the proper route when that machinery was never triggered. The operative process is therefore confined to the statutory stamping scheme, not the registration appeal route. en-us Wed, 14 Mar 2001 00:00:00 +0530 Sat, 31 Aug 2019 10:09:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282923 An instrument produced in a civil suit and found to be insufficiently stamped must be dealt with under the Stamp Act's impounding and deficit-duty procedure: the trial court must require payment of the deficient duty and permissible penalty, admit the document if payment is made, or forward the original to the Collector if payment is refused. The appellate mechanism under the registration-based scheme for stamp-duty deficiency applies only where the instrument was presented for registration and the statutory reference procedure is engaged; it is not the proper route when that machinery was never triggered. The operative process is therefore confined to the statutory stamping scheme, not the registration appeal route. Case-Laws Indian Laws Wed, 14 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282923