Contents in nutshell

Following are clear from the Section 31 of The Indian Stamp Act, 1899 (Similar provisions are there in the State Stamp Acts also).

• If only a document is not stamped or there is a doubt as to proper stamp, then only the question of ‘adjudication’ under the Stamp Act comes into consideration.
• Similarly, the proposition that all instruments executed outside India should be placed for ‘adjudication’ is incorrect.