https://www.taxtmi.com/caselaws?id=440488 An arbitration clause contained in an instrument chargeable to stamp duty cannot be acted upon until the instrument is duly stamped and validated under the Stamp Act; the Court rejected the view that separability or Kompetenz-Kompetenz removes this consequence at the referral stage. At the Section 11 stage, where the original unstamped or insufficiently stamped instrument is produced, the Court must apply the mandatory impounding and stamping procedure under Sections 33 and 35, and a certified copy that does not disclose payment of stamp duty cannot be acted upon. The ruling preserves the revenue-protective operation of the Stamp Act in referral proceedings. en-us Tue, 25 Apr 2023 00:00:00 +0530 Tue, 18 Jul 2023 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440488 An arbitration clause contained in an instrument chargeable to stamp duty cannot be acted upon until the instrument is duly stamped and validated under the Stamp Act; the Court rejected the view that separability or Kompetenz-Kompetenz removes this consequence at the referral stage. At the Section 11 stage, where the original unstamped or insufficiently stamped instrument is produced, the Court must apply the mandatory impounding and stamping procedure under Sections 33 and 35, and a certified copy that does not disclose payment of stamp duty cannot be acted upon. The ruling preserves the revenue-protective operation of the Stamp Act in referral proceedings. Case-Laws Indian Laws Tue, 25 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440488