TaxTMI 
TaxTMI 
2018 (2) TMI 2034
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....ision petitioner / 1st defendant as against the order dismissing the petition filed under Section 151 of C.P.C. to impound the unregistered document viz., sale agreement said to have been entered between the 1st respondent / plaintiff and the revision petitioner / 1st defendant, dated 24.05.2014 and to send the same to the Deputy Collector (stamp Duty), Tiruchirapalli. 2.The first respondent / pl....
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....evision petitioner / 1st defendant would submit that since the document which sought to be marked is not sufficiently stamped, as per Section 35 of the Indian Stamp Act, the instruments not duly stamped inadmissible in evidence and hence, unless and until stamp duty with penalty is paid, the said document could not be marked. He would further submit that as per amended Section 17(1)(g) of the Regi....
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....2014, the revision petitioner / 1st defendant has filed the said interlocutory application for impounding the document and for sending the same to the Deputy Collector (Stamp Duty), Tiruchirapalli. As per Article 5(j) of the Schedule I of the Indian Stamp Act, the stamp duty for the sale agreement is Rs. 20/-. It is seen that the unregistered sale agreement, dated 24.05.2014, has been written on R....
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....fic performance under Chapter II of the Specific Relief Act, 1877 (3 of 1877), or as evidence of any collateral transaction not required to be effected by registered instrument." 7. From the above provision, it is clear that an unregistered document may be received as an evidence to the contract in a suit for specific performance or as the evidence of any collateral transaction not required to be....