Case Law Details
Case Name : Thiruvengada Pillai Vs Navaneethammal and Anr. (Supreme Court of India)
Related Assessment Year :
Courts :
Supreme Court of India
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Thiruvengada Pillai Vs Navaneethammal and Anr. (Supreme Court of India)
According to Supreme Court Judgement dated 19-02-2008 in the case of Thiruvengada Pillai vs. Navaneethammal and Anr., the stamp papers do not have any expiry period. Relevant extract from SC judgement is reproduced herein below:
The Indian Stamp Act, 1899, nowhere prescribes any expiry date for use of a stamp paper. Section 54 merely provides that a person possessing a stamp paper for which he has no immediate use (which
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If someone executed a partnership deep on 17/12/2018 and the stamp paper was purchased on a later date i.e., 22/12/2018 duly notarised on 22/12/2018, please clarify whether that partnership deed is valid or not?
My wife signed in M.O.U of immovable property executed document, where the non judiciary stamp Rs.100/- is purchased by other person who is not concerned to transaction.Please confirm the validity of executed document
some dealings on revenue
Can I use the stamp papers which was purchased two years ago?
But if the Stamp Act applicable to a state contains such a stipulation, then things are different. So have to check the respective state amendments, to assert whether such stipulations exists
“12. The Stamp Rules in many States provide that when a person wants to purchase stamp papers of a specified value and a single stamp paper of such value is not available, the stamp vendor can supply appropriate number of stamp papers required to make up the specified value; and that when more than one stamp paper is issued in regard to a single transaction, the stamp vendor is required to give consecutive numbers. In some States, the rules further require an endorsement by the stamp vendor on the stamp paper certifying that a single sheet of required value was not available and therefore more than one sheet (specifying the number of sheets) have been issued to make up the requisite stamp value. But the Indian Stamp Rules, 1925 applicable to Tamil Nadu, do not contain any provision that the stamp papers of required value should be purchased together from the same vendor with consecutive serial numbers. The Rules merely provide that where two or more sheets of paper on which stamps are engraved or embossed are used to make up the amount of duty chargeable in respect of any instrument, a portion of such instrument shall be written on each sheet so used. No other Rule was brought to our notice which required use of consecutively numbered stamp papers in the State of Tamil Nadu. ”
Many times, such stipulations are made vide Rules, Regulations or Circulars. If so what will be the outcome?
Firstly the Judgement is under the provisions of Indian Stamp Act and not under Bombay Stamp Act. Secondly under the Indian Constitution, stamp duty is a subject matter also within the realm of State. Hence, as regards those documents which are liable to be stamped under Bomaby Stamp Act, the provisons of Bombay Stamp Act alone would prevail. The Indian Stamp Act is not extended to all the documents covered by Bombay Stamp Act and as such, the ratio of the judgement cannot be presumed to have application vis-a-vis documents covered by Bombay Stamp Act
is there any time limit for usage of a stamp paper from the date of purchase ???? pls educate me on this issue.
Stamp Paper Valid – SC Order
if the stamp papers are signed ,is there any expiry date for the stamp papers ???
I HAVE PPF AC IN SBI SURENDRANAGAR BRANCH I WANT TO MY AC TRANSFER TO MUMBAI ANDHERI BRANCH WHAT PROCIDURE APPLY BY ME APPLICATION SENT TO SURENDRANAGAR BRANCH
OR MUMBAI BRANCH I HAVE FULL DOCUMENT AS REQUIRED FOR PROSID PLEASE GIVE ME GUIDENCE
ATUL C.SHAH MB.9879259246
So is it true to suggest that according to this judgement a stamp paper can be executed even after six months of its purchase.
But what abt the provisions of Bombay Stamp Act on this issue