Professional Documents
Culture Documents
1- Concept of impounding:
Section 33 and 35 of stamp act 1899 gives procedure in which unstamped
or in-sufficient stamp instruments are to be dealt by the court.
Court can impose stamp duty and penalty instead of admitting evidence.
2- Applicable law:
Section 33 and 35 of stamp act 1899
3- Meaning of impounding:
Impound means to take formal possession or to place suspected document
in custody of law.
4- Impounding of instruments u/s 33:
Every public officer accepts an office of police shall impound the instrument
before which it is produced or comes when it is not dually stamped.
5- Object of section 33:
a- To secure proper scrutinizing of instruments
b- To help criminal penalty clauses
c- Authority competent to impound
d- Public officer are authorized to impound the instrument.
6- Conditions for impounding: