https://www.taxtmi.com/caselaws?id=304106 An unregistered exchange deed, once impounded and the requisite stamp duty and penalty are paid, may be admitted in evidence because the Section 35 bar under the Indian Stamp Act is then removed. Although such an instrument cannot prove title, Section 49 of the Registration Act allows it to be used for the limited collateral purpose of proving possession. Non-payment of surcharge under the Gram Panchayat Act does not by itself make the document inadmissible, because that Act does not make payment of the surcharge a condition precedent to admissibility and Section 35 cannot be imported by implication. en-us Wed, 28 Jan 1981 00:00:00 +0530 Thu, 08 Sep 2022 12:04:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304106 An unregistered exchange deed, once impounded and the requisite stamp duty and penalty are paid, may be admitted in evidence because the Section 35 bar under the Indian Stamp Act is then removed. Although such an instrument cannot prove title, Section 49 of the Registration Act allows it to be used for the limited collateral purpose of proving possession. Non-payment of surcharge under the Gram Panchayat Act does not by itself make the document inadmissible, because that Act does not make payment of the surcharge a condition precedent to admissibility and Section 35 cannot be imported by implication. Case-Laws Indian Laws Wed, 28 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304106