https://www.taxtmi.com/caselaws?id=288021 A power of attorney executed outside India and produced in India after three months could still be impounded under the Indian Stamp Act, 1899, because the three-month period in Section 18 read with Section 32 governs voluntary stamping and does not bar action under Section 33. The instrument remained liable to stamp duty and penalty when used in Indian proceedings. After payment of the duty and penalty, Section 42(1) required endorsement, and the document could then be admitted in evidence. The objection based on expiry of three months was rejected, and recall of the earlier impounding order was not sustained. en-us Tue, 21 Nov 2000 00:00:00 +0530 Thu, 14 May 2020 12:59:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288021 A power of attorney executed outside India and produced in India after three months could still be impounded under the Indian Stamp Act, 1899, because the three-month period in Section 18 read with Section 32 governs voluntary stamping and does not bar action under Section 33. The instrument remained liable to stamp duty and penalty when used in Indian proceedings. After payment of the duty and penalty, Section 42(1) required endorsement, and the document could then be admitted in evidence. The objection based on expiry of three months was rejected, and recall of the earlier impounding order was not sustained. Case-Laws Indian Laws Tue, 21 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288021