Collector's Refusal To Call For Originals In Case Of Deficient Stamp Duty Doesn't Curtail Court's Power To Impound Document : Chhattisgarh High Court

In a significant ruling, the Chhattisgarh High Court has held that even if the Collector (Stamps) declines to exercise power under Section 48B of the Indian Stamp Act, 1899, the power of a court to impound a document under Section 33 of the Indian Stamp Act remains unaffected. The decision reinforces the judiciary’s role in ensuring that documents lacking proper stamp duty are duly examined and actioned upon. Background of…