“How To Read Stamped And
Unstamped Documents In
Evidence”
Prepared by
M.M.Nikam
CJJD & JMFC, Tuljapur
Index
INTRODUCTION
1.
2. RELEVANT PROVISIONS OF LAW.
IMPORTANCE OF STAMPING
3.
COMPULSORILY REGISTRABLE DOCUMENTS.
4.
5. APPRECIATION OF ORAL AND DOCUMENTARY EVIDENCE.
ADMISSIBILITY OF UNSTAMPED OR INSUFFICIENTLY STAMPED
6. DOCUMENTS IN EVIDENCE.
IMPOUNDING OF DOCUMENTS.
7.
8. CONCLUSION.
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Introduction
“HOW TO READ UNSTAMPED AND STAMPED DOCUMENTS IN
EVIDENCE, need not be over-stated for the simple reason that the very
soul of trial of civil or criminal cases revolves around the relevancy of
evidence brought before the Court. It is said that Man May Lie
Documents Do Not because when oral evidence is adduced, the
witness who enters into the witness box, he supports the case of the
party for whom he has affiliation or allegiance. Therefore, most pious and
legal duty is cast on the Court to look into the documentary evidence to
find out the truth in order to record a finding as to whether fact in issue is
proved or not.”
Definition of Evidence
As per Section 2(e) of the Bharatiya Sakshya
Adhiniyam, 2023
"Evidence means and includes oral
(electronically) and documentary evidence
(electronic and digital records) in relation to
matters of fact under inquiry and for
inspection of the court.”
Importance of Documentary Evidence
It is said that Man May Lie,
The very soul of trial of Documents Do Not because
01 civil or criminal cases
revolves around the
02 when oral evidence is adduced,
the witness who enters into the
relevancy of evidence witness box, he supports the
brought before the Court. case of the party for whom he
has affiliation or allegiance.
Therefore, most pious and legal duty is cast on the Court to look
03 into the documentary evidence to find out the truth in order to
record a finding as to whether fact in issue is proved or not.
Relevant Provisions of Law
with regard to the Stamped and unstamped documents
As per Section 35 of the Indian Stamp Act, can be admitted on payment of a ₹1 penalty.
1899 (pari materia to Section 34 of the 3. Stamped Correspondence: Contracts
Maharashtra Stamp Act, 1958), an instrument formed via correspondence are deemed duly
chargeable with duty cannot be admitted in stamped if any one letter bears the proper
evidence, acted upon, registered, or stamp.
authenticated unless it is duly stamped.
Additionally, under Section 35 of the Maharashtra
Exceptions: Stamp Act, 1958, once an instrument is
1. Payment of Duty and Penalty: Such admitted in evidence, its validity cannot be
instruments may be admitted in evidence questioned later in the same proceeding,
upon payment of the required duty and: except under Section 58. Sections 33 and 33A
1. A penalty of ₹5, or empower courts to impound insufficiently
2. Ten times the deficient duty, whichever is stamped documents during trials, requiring
higher. penalties to be paid before they are made
2. Unstamped Receipts: An unstamped receipt admissible.
admissible against the person who issued it
Relevant Provisions of Law
The Registration Act, 1908 (c) It cannot be received as
• Section 17: Mandates registration evidence of transactions affecting
of certain documents, such as the property or power.
property deeds, for validity. Failure Proviso: An unregistered document
to register such documents can affecting immovable property may
affect their admissibility in still be admissible as:
evidence, even if duly stamped. • Evidence of a contract in a
• Section 49: Specifies the specific performance suit under
consequences of non-registration: the Specific Relief Act, 1963.
(a)The document cannot affect • Evidence of collateral
immovable property, transactions not requiring
(b) It cannot confer power to adopt, registration.
Relevant Provisions of Law
The Code of Civil Procedure (CPC), 1908
•Order XIII, Rule 3: Courts can reject irrelevant or
inadmissible documents at any stage, providing reasons.
•Order XIII, Rule 4: Documents produced in court must
bear a court stamp, confirming they are filed as evidence
and authentic in court records.
Case Law
In Javer Chand Vs. Pukhraj Surana [ (1962) 2 S.C.R. 333],
the Hon’ble Supreme Court held that “the admissibility
of a document must be decided when it is tendered in
evidence. The Court has to judicially determine the
matter as soon as the document is tendered in evidence
and before it is marked as an exhibit in the case.”
It has been followed in Ram Rattan Vs. Bajrang Lal,
(1978) 3 SCC 236 and G.M. Shahul Hameed Vs. Jayanthi
R. Hegde, (2024) 7 SCC 719.]
IMPORTANCE OF STAMPING
"Stamping makes the document valid and
authentic, holding evidentiary value in a
Court of law."
ADMISSIBILITY OF UNSTAMPED
DOCUMENT
"An unstamped document may be admitted in
evidence on payment of duty and penalty.
(Section 35 of the Indian Stamp Act, 1899)"
Object of Registration Act, 1908
"The Registration Act, The advantages of registration
1908 was enacted to of documents and the object of
provide orderliness, the Registration Act, 1908 are
discipline, and public elaborately discussed by
notice in regard to Honourable Supreme Court in
transactions relating to Suraj Lamp and Industries
immovable property and Pvt. Ltd. Vs. State of
protection from fraud Haryana and Another, (2012)
and forgery of documents 1 SCC 656,
of transfer."
Advantages of Registration
- Provides safety - Gives publicity and - Enables people to
and security to public exposure to find out whether any
transactions relating documents thereby particular property
to immovable preventing forgeries has been subjected
property. and frauds. to any legal
obligation or liability
REGISTRATION OF DOCUMENT AND
EFFECT OF NON-REGISTRATION
"Section 17 of the "A document required to
Registration Act, 1908 lists be registered, if not
the documents that must be registered, shall not affect
registered, including any immovable property
instruments of gift, leases, comprised therein.
and non-testamentary (Section 49 of the
instruments." Registration Act, 1908)"
Provisions of Gift & Will Deed
Registration
"An instrument of gift of immovable
property must be registered to be valid.
(Section 17(1)(a) of the Registration
Act, 1908)"
In Narinder Singh Rao v. Air Vice-Marshal Mahinder
Singh Rao, AIR 2013 SC 1470: (2013) 9 SCC 425, the
Hon’ble Apex Court held that, for a will to be valid, it
must be attested by two witnesses. Besides, it could
not be held as a valid transfer of property as it was not
registered under the Indian Registration Act, 1908.
Gift Under Muslim Law
In Rasheeda Khatoon Vs. Ashiq Ali, (2014)
"A gift made under 10 SCC 459, the Hon’ble Supreme Court,
Muslim personal law held in Para 17, that a gift under the
Muhammadan law can be an oral gift and not
is excluded from the be registered. Furthermore, even a written
operation of section instrument of gift does not, under all
129 of the Transfer circumstances, require registration. To be a
valid gift under the Muhammadan law three
of Property Act, 1882 essential features, namely, (i) declaration of
and does not require the gift by the donor, (ii) acceptance of the
registration." gift by the done expressly or impliedly, and
(iii) delivery of possession either actually or
constructively to the done, are to be satisfied.
Doctrine of Part-Perfomance
Section 17 (1A) of the Registration Act, 1908 provides
that the documents containing contracts to transfer for
consideration, any immovable property for the purpose
of section 53A of the Transfer of Property Act, 1882
shall be registered if they have been executed on or
after the commencement of the Registration and Other
Related laws (Amendment) Act, 2001 (48 of 2001) and
if such documents are not registered on or after such
commencement, then, they shall have no effect for
the purposes of the said section 53-A.
Appreciation of Oral and Documentary
Evidence
"Oral evidence pertains to "Documentary evidence refers
spoken words, gestures or to any material or electronic
movements that a witness document presented before the
has personally observed or Court to prove or establish a
heard." fact."
Oral Evidence
• Jagat Singh vs. State of U.P., AIR 2009 SC 958.
• Generally, oral testimony can be classified into three categories viz., (i)
wholly reliable, (ii) wholly unreliable and (iii) neither wholly reliable nor
wholly unreliable.
• Evidence may be accepted partially or in the whole depending upon
the absence of or presence of certain infirmities.
• The maxim ‘falsus uno in falsus omnibus’ is not applicable in India.
• When Depositions of Witnesses Contain (i) Contradictions, (ii)
Exaggerations, (iii) Inconsistencies (iv) Embellishments, it is unsafe to
rely on such witnesses.
Documentary Evidence
Mere production and marking of a document as exhibit is not enough.
Execution of the document has to be proved by admissible evidence.
Where documents produced are admitted by the signatories thereto and
then marked as exhibits, no further burden to lead additional evidence to
prove the writing and its execution survives, as held in Narbada Devi
Gupta vs. Birendra Kumar Jaiswal, (2003) 8 SCC 745.
Documentary Evidence
When the entire case is based on construction of a document
(insurance policy), the question of adducing any oral evidence
would be irrelevant as per Section 59 of the Evidence Act, as
held in Peacock Plywood (P) Ltd. Vs. OIC Ltd., (2006) 12 SCC
673.
ADMISSIBILITY OF UNSTAMPED OR INSUFFICIENTLY
STAMPED DOCUMENTS IN EVIDENCE
• If the language of section 34 of that does not mean such
Maharashtra Stamp Act, 1958 or document or transaction
of section 35 of Indian Stamp Act contained therein stand void.
is taken into consideration then it
• An unstamped or insufficiently
becomes clear that, the provision
stamped document is generally
aims as a curative measure. It
not admissible as evidence in
does not absolutely bar any
Court; meaning thereby that it
unstamped or insufficiently
cannot be used as proof in a legal
stamped document from the
proceeding unless the necessary
evidence.
stamp duty is paid along with any
• Therefore, even if unstamped or applicable penalty, as provided
insufficiently stamped document by Section 36 of the Act of 1958.
cannot be admitted in evidence
Case Laws
In Omprakash v. Laxminarayan, (2014) 1 SCC 618,
the Hon’ble Supreme Court observed as
•Requirement of Stamping for •Classification of the Instrument:
Admissibility: •The court identified the "agreement to
Section 35 mandates that no authority sell with possession" as an instrument
(including a court) can admit an equivalent to a deed of conveyance
instrument in evidence unless it is duly under the Indian Stamp Act.
stamped. •This classification determines the stamp
•Remedy for Insufficient Stamping: duty payable on the document.
•If the instrument is not properly stamped, •Court’s Observations:
it can still be admitted in evidence, but •The "deed of agreement" in question
only after: was insufficiently stamped.
•Payment of the required stamp •Consequently, the trial court deemed it
duty, and inadmissible in evidence because the
•Payment of the penalty specified required stamp duty and penalty had not
under the law. been paid.
•This decision aligns with the statutory
requirements under Section 35 of the Act.
In Shakeel Ahmed Vs. In Tek Bahadur Bhujil Vs. Debt Singh
Sayed Akhlaq Hussain, Bhujil, AIR 1966 SC 292 : 1963 SCC
2023 SCC OnLine SC OnLine SC 197, in Para 13, it is held that
1526, it is held that Law it is only when the parties reduce the
is well settled that no family arrangement in writing with the
right, title or interest in purpose of using that writing with the
immovable property can purpose of using that writing as proof of
be conferred without a what they had arranged and, where the
registered document. In arrangement is brought about by the
this case, the ownership document as such, that the document
was claimed on the basis would require registration as it is then that
of Agreement of sale and it would be a document of title declaring
General Power of for future what rights in what properties
Attorney. the parties possess.
Stage of Object of Admissibility of Document
Hemendra Rasiklal Ghia Vs. Subodh Mody [2008 SCC OnLine Bom 1017], Ameer
Trading Corporation Ltd. v. Shapoorji Data Processing Ltd., [(2004) 1 SCC 702],
Bipin Shantilal Panchal Vs. State of Gujarat, [AIR 2001 SC 1158]
Answer to Question-A: stage, with decisions reserved until the
final judgment.
1.Objections regarding stamp duty 4. Courts should ensure timely decisions
deficiency must be raised when the on document admissibility or proof to
document is tendered in evidence and prevent delays and promote justice,
resolved judicially before marking it as an adapting as needed based on case
exhibit. specifics without causing prejudice.
2.Objections about proof of a document, Answer to Question-B:
where admissibility is not disputed, must Objections to the admissibility or
also be raised and resolved when marked relevance of evidence in affidavits under
as an exhibit. Order XVIII, Rule 4 of CPC may be raised
3.Objections to documents inherently at any stage, with resolution reserved
inadmissible can be raised at any until final judgment, as held in
Impounding of Document
What is Impounding and its Object
In Watson’s Law Lexicon, The object of impounding is to
impounding is defined as “to keep in prohibit the party to a litigation from
the custody of law”. escaping the liability of payment of
In Oxford dictionary, the meaning of the stamp duty under law, which he
impounding has been given as “to had not paid earlier and wants to rely
take legal or formal possession of.” on the document in Court’s
proceeding to prove his case.
Procedure of Impounding Document
According to Schedule I of the courts can review decisions admitting
Maharashtra Stamp Act, 1958, all insufficiently stamped instruments. If
instruments listed are chargeable with found improper, they may require
stamp duty as per Section 3. Courts, payment of the correct duty and
under Section 30 of the Act and Order penalty, impound the document, and
XIII, Rule 8 of the CPC, 1908, can send it to the Collector. The District
impound insufficiently stamped Collector of Stamps, the delegated
documents. Section 33 empowers authority, levies the required duty and
courts or authorized authorities to penalty. Upon payment by the party
impound such documents during relying on the document, the Collector
tendering, while Section 35 prohibits certifies compliance and returns the
admitting, registering, or authenticating instrument to the court. The document,
unstamped instruments. no longer impounded, remains with the
Under Section 58, appellate or higher court for use as evidence.
Document Insufficiently Stamped
Admitted into Evidence
• The question whether the document is admissible or not
regarding sufficiency of stamp duty, has to be decided before
admission i.e. before it was marked and proved and not at the
time of rendering the judgment taking into account the evidence
adduced by the parties.
• Once a document is admitted into evidence rightly or wrongly;
whether with or without objection from any party, the same
cannot be rejected latter on, on the plea that the same is under
stamped either by the trial Court or by the Court of appeal or
revision.
Impounding of Document in Criminal
Proceedings
• Section 104 of the Criminal Procedure Code empowers
any Court to impound any document or thing produced
before it, if the Court thinks fit.
• Section 33(a) (proviso) contemplates that a Magistrate or
Judge of the criminal Court may not impound an
instrument before him in criminal proceedings, if he does
not think fit to do so except the document coming before
him in course of the proceedings under Chapter XII or
Chapter XXXVI of the Code of Criminal Procedure
(Chapter X-D and Chapter IX of the new code).
Impounding of Power of Attorney
A power of attorney (PoA) is a document through which a
principal appoints an agent to act on their behalf.
Typically, it is signed in the presence of and authenticated
by a Notary Public. Registration is required only when the PoA
grants authority to create an interest in immovable property.
Simple general or specific PoAs that do not create such interests
cannot be impounded. However, a holder of a notarized PoA can
lawfully testify in court based on the executed document.
Case Law
In The Govt. of Uttar Pradesh Vs. Raja Mohammad Amir
Ahmad Khan, AIR 1961 SC 787, in Para 6 of the Judgment, it is
held that unless the party concerned does not want to place on
record the instrument chargeable to duty, in evidence, the
instrument need not be impounded.
Photo Copy of unstamped or deficiently stamped
document cannot be impounded.
Vijay Vs. Union of India, [2023 SCC OnLine SC 1585] & Jupadi
Kesava Rao Vs. Pulavarthi Venkata Subha Rao, [(1971) 1 SCC 545]
- Section 35 of the Indian Stamp Act, 1899 bars the admission of
instruments requiring stamp duty unless they are "duly
stamped." The applicable stamp duty is determined based on
the date of execution, not adjudication, presentation, or
registration.
- The section prohibits both the original instrument and
secondary evidence of its contents from being admitted if the
document is unstamped or insufficiently stamped.
CONCLUSION
"To sum up, it can be said that whatever comes on record
should be legal in nature. No party can be allowed to reap the
fruits of their own wrongs. The text and tenor of the provisions
of the Registration Act, 1908, as well as the Indian Stamp Act,
1899, and the Maharashtra Stamp Act, 1958, show that strict
interpretation of these provisions is the need of the hour. If an
insufficiently stamped or unstamped document/instrument
chargeable to duty is admitted in evidence, the public
exchequer would be deprived of its legitimate right to collect
revenue."
Thanks!
Submitted with great respect.
(R.S.Gupta)
District Judge-1, Osmanabad
(P.H.Karve)
Ad hoc District Judge-1, Osmanabad
(B.U.Choudhari)
Civil Judge Senior Division,Osmanabad
(Smt.template
P.C. Phatale)
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