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Dasan (Secretary)     07 April 2010

STAMP PAPER USAGE

I have purchased 50 Stamp Papers of 100 on 5.6.2008 but used only 10. The balance 40 stamp papers by mistake had kept in an old bag which I found out recently. Can I use these papers now....or is it not valid. I purchased it in Delhi. Das



Learning

 8 Replies

dawood ahmed (advocate)     07 April 2010

Dear Mr, Dasan,

The stamp papers are valid for certain period only, i think they are valid to be used within three months from the date of purchase.

Vinod Verma (Assistant Manager)     07 April 2010

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 is not spoiled or rendered unfit or useless), can seek refund of the value thereof by surrendering such stamp paper to the Collector provided it was purchased within the period of six months next preceding the date on which it was so surrendered.

The stipulation of the period of six months prescribed in section 54 is only for the purpose of seeking refund of the value of the unused stamp paper, and not for use of the stamp paper. Section 54 does not require the person who has purchased a stamp paper, to use it within six months. Therefore, there is no impediment for a stamp paper purchased more than six months prior to theproposed date of execution, being used for a document.

In simple words, There is no expiry date of Stamp Paper, but if the same has to be refunded then the date should not have exceeded more than 6 months.

Ashok. B.V. (Executive-Legal)     07 April 2010

Mr. Dasan

No now you are prohibited to use the said stamp paper. Beacuse the validity of the said stap papers already elapsed. 

bhagwat patil (Property due diligence 9422773303)     08 April 2010

validity of refunding also lapsed

Suryanarayana Tangirala (Advocate)     09 April 2010

Mr.Vinodverma is correct,U can very much use those stamp Papers there is no time limit to use them.There is time limit for getting refund(6 Months from date of purchase) I have read A.P Highcourt Judgment on these lines.

N RAMESH. (Advocate Chennai. Formerly Civil Judge. Mobile.09444261613)     11 April 2010

Stamp papers are valid. You can use them.There is no time limit to use them. 

No limitation for use of stamp paper
Supreme Court of India

Brief : : No impediment for a stamp paper purchased more than six months prior to the proposed date of execution, being used for a document

Judgment :

IN THE SUPREME COURT OF INDIA

Writ Petition (Civil) No. 290 of 2001

Decided On: 19.02.2008

Appellants: Thiruvengada Pillai    Vs.        Respondent: Navaneethammal and Anr.

Hon'ble Judges: R.V. Raveendran and P. Sathasivam, JJ.

Counsels: For Appellant/Petitioner/Plaintiff: Sunita Sharma, Adv.For Respondents/Defendant: K.K. Mani, C.K.R. Lenin Sekar and Mayur R. Shah, Advs.

Subject: ContractActs/Rules/Orders: Evidence Act, 1872 - Sections 45, 47 and 73; Indian Stamp Act, 1899 - Sections 35, 37 and 54; Indian Stamp Rules, 1925

Cases Referred:

State (Delhi Administration) v. Pali Ram;

Ajit Savant Majagvai v. State of Karnataka;

Murari Lal v. State of Madhya Pradesh 1980 (1) SCC 704;

Lalit Popli v. Canara Bank and Ors.;

O. Bharathan v. K. Sudhakaran Prior History:

From the Judgment and Order dated 17/2/1999 of the High Court of Judicature at Madras in S.A. No. 696/1987Disposition: Appeal dismissedCiting Reference: * Mentioned*** DiscussedState (Delhi Administration) v. Pali Ram ***Ajit Savant Majagvai v. State of Karnataka ***Murari Lal v. State of Madhya Pradesh ***Lalit Popli v. Canara Bank and Ors. ***O. Bharathan v. K. Sudhakaran *Case Note:Civil - Specific performance - Validity of - Stamp paper - Opinion of experts - Section 54 of the Indian Stamp Act, 1899 - Indian Stamp Rules, 1925 - Section 45 of the Indian Evidence Act, 1872 - Plaintiff-Appellant alleged that the First Defendant agreed to sell suit property by an agreement and received some amount as advance - Plaintiff issued a notice to execute the sale deed and receive the balance amount - Defendant denied the agreement and executed the sale deed in favour of Second Defendant - Plaintiff filed a suit for specific performance - Defendant contended that the sale agreement put forth by the Plaintiff was forged and concocted - Trial Court dismissed the suit on the ground that the sale put forth by Plaintiff was false - High Court allowed the second appeal filed by the Second Defendant restoring the decision of the Trial Court - Hence, present appeal - Whether the agreement of sale executed on two stamp papers purchased on different dates and more than six months prior to date of execution is not valid - Whether the first Appellate Court was justified in comparing the disputed thumb impression with the admitted thumb impression and recording a finding about the authenticity of the thumb impression, without the benefit of any opinion of an expert - Whether the High Court erred in reversing the Judgment of the first Appellate Court in second appeal - Held, the Indian Stamp Act, 1899 nowhere prescribes any expiry date for use of a stamp paper - No impediment for a stamp paper purchased more than six months prior to the proposed date of execution, being used for a document - 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 - Fact that very old stamp papers of different dates have been used, may certainly be a circumstance that can be used as a piece of evidence to cast doubt on the authenticity of the agreement, but that cannot be a clinching evidence; - When there is a positive denial by the person who is said to have affixed his finger impression and where the finger impression in the disputed document is vague or smudgy or not clear, making it difficult for comparison, the Court should hesitate to venture a decision based on its own comparison of the disputed and admitted finger impressions - Court should avoid reaching conclusions based on a mere casual or routine glance or perusal - Finding by the first Appellate Court, recorded without the benefit of any expert opinion, merely on a casual perusal, was unsound 

J Manivannan (Advocate & Consultant)     16 April 2010

Supreme Court decision ============ ========= Brief: According to a recent 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. Citation : Thiruvengada Pillai Vs. Navaneethammal and Anr. Judgment : According to a recent 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 is not spoiled or rendered unfit or useless), can seek refund of the value thereof by surrendering such stamp paper to the Collector provided it was purchased within the period of six months next preceding the date on which it was so surrendered. The stipulation of the period of six months prescribed in section 54 is only for the purpose of seeking refund of the value of the unused stamp paper, and not for use of the stamp paper. Section 54 does not require the person who has purchased a stamp paper, to use it within six months.

rams   30 January 2015

Is this stamp paper still available? I am looking for old dated stamp paper.

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