Stamp Act – How to admit insufficiently stamped document in evidence ?

Stamp Act, 1959 (Kerala) – If an insufficiently stamped document is to be admitted in evidence, deficient stamp duty and ten times the penalty is to be paid and the Court has no discretion in the matter of fixing the penalty.

Hence in order to admit the lease deed in evidence petitioners are bound to pay the deficit stamp duty together with penalty as provided under Sec.34(a) of the Act. Hence there is no illegality or error of jurisdiction in the impugned order calling for an interference by this Court under Article 227 of the Constitution of India. In the result, the Original Petition is found to be devoid of merit. Hence dismissed.

(LMS ICL07-2021)