Section 35 of the Stamp Act operates as a bar to an unstamped instrument being admitted in evidence or being acted upon.
- Hindustan Steel Ltd. v. M/s. Dilip Construction Co., AIR 1969 SC 1238
Unless the stamp duty and penalty due in respect of the instrument is paid, the court cannot act upon the instrument.
- SMS Tea Estates Pvt. Ltd. v. Chandmari Tea Company Pvt. Ltd., (2011) 3 Comp. LJ 666 (SC) [Summary]
- Avinash Kumar Chauhan v. Vijay Krishna Mishra, (2009) 2 SCC 532.
A photostat copy of a document would not fall within the meaning of “instrument”, and cannot be received as evidence even on condition of payment of stamp duty and penalty.
- Sunkara Surya Prakash Rao v. Madireddi Narasimha Rao 2009 (3) ALD 388.