Evidentiary value of an instrument not duly stamped

Section 35 of the Indian Stamp Act does not allow an instrument chargeable
with the duty to be admitted as evidence if it is not duly stamped, however,
there are certain exceptions to this section and those exceptions are:

1. Courts and arbitrators may admit documents which are unstamped or

deficiently stamped on payment of proper duty and penalty.
2. An unstamped receipt is admissible only against the person on whose
fault the receipt was not stamped on payment of penalty of Rs. 1.
3. When a contract has two letters attached and any one of those letters
are stamped then in that case the contract will be treated as it is
completely stamped.

E-Stamp
Through modernisation, there has been an introduction of E-stamp or as known
as an electronic stamp. E- stamp is basically an electronically generated stamp
which can be used as a non-judicial stamp and can be used to pay stamp duty
to the government.E-Stamping is a computer-
based procedure and a secure manner for the state to pay non-judicial stampin
g duties.

Benefits of E-stamp
1. E-stamps are less time-consuming.
2. They are very easily accessible.
3. They are cost saving.
4. E-stamps are user-friendly.

Reference and Revision

Under the Stamp Act, if the collector is unsure about the amount of duty
chargeable for the instrument then, in that case, the collector may draw up a
statement of the case and refer it to the Controlling Revenue Authority.