https://www.taxtmi.com/caselaws?id=283710 The true character of an instrument is determined from its recitals, not its label. Where a document creates, declares or extinguishes rights in immovable property, it requires compulsory registration and, if unregistered, cannot be used to prove the primary transaction or the factum of partition. An unregistered instrument may still be relied on for a collateral purpose, but only if any stamp defect is cured by impounding and payment of duty and penalty, and subject to proof and relevancy. The documents in question were therefore inadmissible to prove partition, but usable for a limited collateral purpose after compliance with stamp law. en-us Thu, 08 Oct 2015 00:00:00 +0530 Tue, 30 Sep 2025 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283710 The true character of an instrument is determined from its recitals, not its label. Where a document creates, declares or extinguishes rights in immovable property, it requires compulsory registration and, if unregistered, cannot be used to prove the primary transaction or the factum of partition. An unregistered instrument may still be relied on for a collateral purpose, but only if any stamp defect is cured by impounding and payment of duty and penalty, and subject to proof and relevancy. The documents in question were therefore inadmissible to prove partition, but usable for a limited collateral purpose after compliance with stamp law. Case-Laws Indian Laws Thu, 08 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283710