CASE LAW RELATING TO INSTRUMENT DULY STAMPED
INSTRUMENT DULY STAMPED
To be 'duly stamped' an instrument should comply with three requirements: (i) the stamp must be of the
proper amount; (ii) should bear the proper descripttion of stamp; (iii) the stampmust have been affixed or
used according to law for the time being in force. It is evident from sub-section (2) of Section 33 that for
determining whether an instrument bears the proper stamp and thus complies with the requirement of being
'duly stamped', the stamp duty payable on the instrument must be determined only with reference to the
terms of the instrument and not evidence dehors or beyond the instrument. Section 33 does not contemplate
an enquiry, with reference to material other than the instrument itself, to reach a conclusion as to whether
such instrument is duly stamped or not. If a property of the market value of Rs. 25,000/-, is conveyed under
a sale deed, mentioning the sale
