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In Re: Reference Under Stamp Act, Section 46 - Court Judgment

LegalCrystal Citation
SubjectCivil
CourtChennai
Decided On
Judge
Reported in(1895)ILR18Mad235
AppellantIn Re: Reference Under Stamp Act, Section 46
Excerpt:
stamp act - act i of 1379, section 51--spoiled stamp--accidental injury to stamp. - 1. the reason for making an allowance for a spoiled stamp under section 51 is that the stamp has become unfit for use, but in this case the stamp was not rendered unfit for use by punching, for the court itself engrossed upon the paper the deed for which the stamped paper was presented. we are of opinion that the deputy collector was in error in treating the document as unstamped.
Judgment:

1. The reason for making an allowance for a spoiled stamp under Section 51 is that the stamp has become unfit for use, but in this case the stamp was not rendered unfit for use by punching, for the Court itself engrossed upon the paper the deed for which the stamped paper was presented. We are of opinion that the Deputy Collector was in error in treating the document as unstamped.


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