https://www.taxtmi.com/caselaws?id=456220 An amendment creating a new stamp-duty obligation operates prospectively, so an agreement to sell executed before that amendment is not assessed by the later deeming provision and Section 35 of the Indian Stamp Act, 1899 does not bar its use. Secondary evidence may be received under Sections 61, 63 and 65 of the Indian Evidence Act, 1872 when the original is unavailable and the statutory foundation is proved, including proof that the copy is a true copy. The earlier ruling in Jupadi Kesava Rao was distinguishable because it concerned an instrument that was chargeable with duty but insufficiently stamped, unlike the present agreement executed before the liability arose. en-us Wed, 29 Nov 2023 00:00:00 +0530 Sun, 07 Jul 2024 17:35:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456220 An amendment creating a new stamp-duty obligation operates prospectively, so an agreement to sell executed before that amendment is not assessed by the later deeming provision and Section 35 of the Indian Stamp Act, 1899 does not bar its use. Secondary evidence may be received under Sections 61, 63 and 65 of the Indian Evidence Act, 1872 when the original is unavailable and the statutory foundation is proved, including proof that the copy is a true copy. The earlier ruling in Jupadi Kesava Rao was distinguishable because it concerned an instrument that was chargeable with duty but insufficiently stamped, unlike the present agreement executed before the liability arose. Case-Laws Indian Laws Wed, 29 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456220