Rama chary Rachakonda
(Secunderabad/Highcourt practice watsapp no.9989324294 )
06 September 2008
When an executant party presents an instrument for registration which is not properly stamped, the Sub-registrar is empowered to impound the said instrument and send the same to the collector for recovery of balance stamp duty. Executing party cannot seek for return of the document impounded, unless he pays the defcit stamp duty, whether the executant desires the document to be registered or not. Mohamed Nachiar vs. Dist. Registrar, chidambaram, AIR 1983, Mad.19. When the deficit stamp duty is paid, the collector endorses a certificate, recording payment of stamp duty on the face of the document. The documents which are not properly stamped cannot be admitted in evidence.