https://www.taxtmi.com/caselaws?id=465637 An insufficiently stamped instrument is inadmissible in evidence until deficit duty and penalty are paid under the Indian Stamp Act, and a document required to be registered is barred from evidence under the Registration Act unless a statutory exception applies. A collateral purpose must be independent of the main transaction; where possession is integral to the alleged sale, it cannot be proved through an unregistered document under the guise of collateral use. The order allowing marking of the sale deed for collateral purpose was therefore set aside. en-us Wed, 06 Mar 2019 00:00:00 +0530 Fri, 02 Jan 2026 18:54:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465637 An insufficiently stamped instrument is inadmissible in evidence until deficit duty and penalty are paid under the Indian Stamp Act, and a document required to be registered is barred from evidence under the Registration Act unless a statutory exception applies. A collateral purpose must be independent of the main transaction; where possession is integral to the alleged sale, it cannot be proved through an unregistered document under the guise of collateral use. The order allowing marking of the sale deed for collateral purpose was therefore set aside. Case-Laws Indian Laws Wed, 06 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465637