TaxTMI 
TaxTMI 
2016 (1) TMI 1507
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....ying stamp duty penalty, was dismissed. 2. Learned counsel for the revision petitioner/D2 contended that the lower Court failed to see that the above said unregistered sale deed, dated 05.09.1994 was sought to be impounded for paying stamp duty and penalty and the lower Court simply decided the case with regard to the admissibility of the document. He further contended that the Court below dismissed the application for impounding the document on the ground that the document cannot be received in evidence even for collateral purpose, unless it is duly stamped or penalty is paid under Section 35 of the Indian Stamp Act. He further submitted that the Court below failed to notice that the application for impounding the document was filed to pa....
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....llateral purpose. .... 24. A perusal of the document dated 31.3.1973 filed in the typed set of papers would make it very clear that it allotted properties and assets to J. Ramu Chettiar, Minor Vivekanandan and minor Krishnan. No where it discloses that there was a partition previously and the same was being by the Trial Court, it requires registration. This document being an unregistered one can be looked into for collateral purpose only. It is well settled that even an unregistered document is admissible in evidence for collateral purpose provided it is adequately stamped under the Stamp act. If the document is both unstamped and unregistered, as the document in question here, it is no doubt true that it cannot be looked into for colla....
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....estion of continuous possession of the plaintiffs over the suit lands. The sale deed dated 9.5.1931 by Fakir Chand, father of the defendants in favour of Tola Singh, the predecessor interest of the plaintiff, is an admitted document in the sense its execution is not in dispute. The only defence set up against said document is that it is unstamped and unregistered and therefore it cannot convey title to the land in favour of the plaintiffs. Under the law a sale deed is required to be properly stamped and registered before it can convey title to the vendee. However, legal position is clear law that a document like the sale deed in the present case, even though not admissible in evidence, can be looked into for collateral purposes. In the pres....
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....il suit. If the legislature in placing this provision of law on the statute book had intended to allow unstamped instruments to be admitted for collateral purposes, it would surely have said so. It did not say so, but on the other hand, it provided that a negotiable instrument which is insufficiently stamped at the time of execution cannot be properly stamped afterwards, even on payment of a penalty which is allowed in the case of other documents." A Division Bench of this Court in the ruling reported in AIR 1968 Madras 294 : 81 LW 2 (Yasodammal v. Janaki Ammal), held as under: "...But in the case of an unstamped document it has been held that as the prohibition contained in S. 35 of the Stamp Act is wide and absolute even though in the....
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.... away said that the settled legal position is that if acting on the admission of execution, the document is admitted and looked into then it would amount to acting upon the unstamped document which will be violative of Section 35 of Indian Stamp Act. Reference can also be made to the following rulings:-- (i) 1954 MLJ 131 (Raghava Reddi v. Venkata Reddi) (ii) AIR 1955 SC 481 (Madho Das v. Mukand Ram) (iii) AIR 1919 Madras 833 : 1918 (8) LW 522 (Mallappa v. Naga) (iv) AIR 1946 PC 51 : 1946 (59) LW 196 (Ram Rattan v. Parma Nand) (v) AIR 1933 Madras 117 : 1933 (37) LW 157 (Achutaraman v. Jagannadham). .... 41. We hold that the document in question being an unstamped and unregistered, cannot be looked into for any purpose. Similarl....
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....s of which registration is compulsory: (1) The following documents shall be registered, if the property to which they relate is situate in a district in which, and if they have been executed on or after the date on which, Act No. XVI of 1864, or the Indian Registration Act, 1866 (20 of 1866) or the Indian Registration Act, 1871 (7 of 1871) or the Indian Registration Act, 1877 (3 of 1877) or this Act came or comes into force, namely: (a) instruments of gift of immovable property (b) other non-testamentary instruments which purport or operate, to create, declare, assign, limit or extinguish, whether in present or in future, any right, title or interest, whether vested or contingent, of the value of one hundred rupees and upwards, to or ....