Admission of Instruments, where not to be questioned.—Where an — THE INDIAN STAMP ACT, 1899 (2 of 1899)

36. Admission of Instruments, where not to be questioned.—Where an ument has been admitted in evidence, such admission shall not, except as 36. Admission of Instruments, where not instrument has been admitted in evidence, such admission shall not, except as provided in section 61, be called in question at any stage of the same suit or proceeding instrument has not been duly stamped. provided in section 61, be called in question at any stage of the on the ground that the instrument has not been duly stamped. law Comments and Case-law [Instruments not duly stamped admitted in evidence subject to objection—it ially determine objection, before the suit is finally [Instruments not duly stamped admitted is the duty of the court to judicially determine objection, before the suit is finally Bajrang Lal, AIR 1978 SC 1993 is the duty of the court to judicially determine o disposed of. Ram Ratan vs. Bajrang Lal, AIR 1978 SC 1993 s Hundiescannot be said to have been admitted in an evidence within the words mentioned in section when the Hund/is challenged on its Hundiescannot be said to have been admitted in an eviden admitted in evidence as mentioned in section when the Hund/is challenged on its arly when a writing expert was not the attestant or the scribe admitted in evidence as mentioned in section when originality and particularly when a writing expert was not the attestant or the scribe Sukhwant Rai vs. M/s Kalu Khiali Ram, AIR 1992 P & H 80. originality and particularly when a writing expert was not the attestan of the Hundi. Sukhwant Rai vs. M/s Kalu Khiali Ram, AIR 1992 P & H 80. When the document was admitted as evidence with consent and thal will that since one of lhe stamps is not cancelled, When the document was admitted as evidenc preclude the defendant from contending that since one of lhe stamps is not cancelled, t is admitted the case of the preclude the defendant fr the document is not admissible. Once the document is admitted the case of the d to a decree as prayed for 7. Chanari vs. the document is not admissible. Once the plaintiff stands proved and he is entitled to a decree as prayed for 7. Chanari vs. Kambrath Kanara Kutty, AIR 1990 Ker. 122. Expression "at any stage" explained—an instrument once admitted in evidence a Prasad vs. Most. Siba Expression "at any st cannot be challenged as not being duly stamped. Rajendra Prasad vs. Most. Siba Devi, 1982 PLUR 119.] Admission of improperly stamped instruments.—The State Government Instruments impounded how dealt with.—(1) When the person (2) In every other case, the person so impounding an instrument shall send it in original fo the Collector. Collector's power to refund penalty paid under section 38, sub-section (1)—(1) When a copy of an instrument is sent to the Collector under section 38, subsection (1), he may, if he thinks fit, refund any portion of the penalty in excess of five rupees which has been paid in respect of such instrument. When such instrument has been impounded only because it has been Collector's power to stamp instrument impounded.—(1) When the Collector iimpounds, any instrument under section 33, or receives any instrument sent to him under section 38, sub-section (2), not being an Instrument chargeable with a duly not exceeding ten naye paise only or a bill of exchange or promissory note, he shall adopt the following procedure— (a) if he is of opinion that such instrument is duly stamped, or is not chargeable stamped, or that tt (a) if he is of opinio with duty, he shall cerlily by endorsement thereon that itis duly stamped, or that tt is Nol So Chargeable as the case may be; (b) if he is of opinion that such instrument is char geable with i he shall require the payment of the proper duty or the a duty and is not aici required (b) if he is of opinion that such instrument is char geable with i duty and is not duly siainpee he shall require the payment of the proper duty or the aici required to make up the same, together with a penalty of five rupees; or, if he thinks fit, an duly siainpee he shall require the payment to make up the same, together with a penalty of five rupees; or, if he thinks fit, an amount not exceeding ten times the amount of the proper duty or of the deficient to make up the same, together with a penalty of five rupees; or, if he thinks fit, an amount not exceeding ten times the amount of the proper duty or of the deficient portion thereof, whether such amount exceeds or falls short of five rupees: Provided that, when such instrument has been impounded only bec n thereof, whether such amount exceeds or falls short of five rupees: Provided that, when such instrument has been impounded only because it een written in contravention of section 13 or section 14, the Collector may, if Provided that, when such has been written in contravention of section 13 or section 14, the Collector may, if he thinks fit, remit the whole penalty prescribed by this section. (2) Every certificate under clause (b) of sub-section (1) shall, for the purposes of this Act, be conclusive evidence of the matters stated therein. is Act, be conclusive evidence of the matters stated therein. _ (3) Where an instrument has been sent to the Collector under section 38, sub- when he has dealt with it as provided by this section, _ (3) Where an instrument has been sent to the Collector under section section (2) the Collector shall, when he has dealt with it as provided by this section, return it to the impounding officer. Comments & case-law enalty imposed asco Steel Pvt. Ltd. vs. State of Bihar, 2004(4) PLU

Section 36