https://www.taxtmi.com/caselaws?id=295128 An unregistered sale agreement executed on stamp paper carrying the prescribed duty was treated as sufficiently stamped under Article 5(j) of Schedule I of the Indian Stamp Act. The Madras High Court held that Section 49 of the Registration Act permits an unregistered document to be received in evidence for a collateral purpose, and where the document is not relied on as proof of completed transfer, impounding and sending it to the stamp authority was unnecessary. On those facts, the application to impound was rightly rejected and the revision was dismissed. en-us Tue, 06 Feb 2018 00:00:00 +0530 Thu, 20 May 2021 08:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295128 An unregistered sale agreement executed on stamp paper carrying the prescribed duty was treated as sufficiently stamped under Article 5(j) of Schedule I of the Indian Stamp Act. The Madras High Court held that Section 49 of the Registration Act permits an unregistered document to be received in evidence for a collateral purpose, and where the document is not relied on as proof of completed transfer, impounding and sending it to the stamp authority was unnecessary. On those facts, the application to impound was rightly rejected and the revision was dismissed. Case-Laws Indian Laws Tue, 06 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295128