In force · As amended up to 2026-08
Chapter IV: INSTRUMENTS NOT DULY STAMPED
33. Examination and impounding of instruments.—(1) Every person having,
by law or consent of parties, authority to receive evidence, and every person in
charge of public office, except an officer of police, before whom any instrument,
chargeable, in his opinion, with duly is produced or comes in the performance of his
functions, shall if it appears to him that such instrument is not duly stamped, impound
the same.
(2) For that purpose every such person shall examine every instrument so
chargeable and so produced or coming before him, in order to ascertain whether itis
stamped with a stamp of the value and descriptidn required by the law in force in
India, when such instruments was executed or first executed:
Provided that —
(a) nothing herein contained shall be deemed to require any Magistrate or
Judge of a Criminal Court to examine or impound, if he does not think fit so to do,
any instrument coming before him
in the course of any proceeding other than a
proceeding under Chapter XII or Chapter XXXVI of the Code of Criminal Procedure,
1898 (V of 1898);
(b) in the case of a Judge of a High Court, the duty of the examining and
impounding any instrument under this section may be delegated to such officer as
the Court appoints in this behalf.
(3) For the purposes of this section, in cases of doubt—
(a) the State Government may determine what offices shall be deemed to be
public offices; and
(b) the State Government may determine who shall be deemed to be persons
in charge of public offices.
Comments and Case-law
[An arbitration award is required to be made on stamped paper by Article 12.
This defect in the arbitration award is curable under section 33 and it cannot be said
that section 35 of the Stamp Act imposes a permanent bar on the powers of the
court
to make such an arbitration award
a rule of the court, even
if the defect
1. Ins.by Bihar Act 6 of 1937 (from 14,1938)
2. See now the Code of Criminal Procedure, 1973 (2 of 1974) | Section 42: Endorsement of instruments on which duty has been paid under
sections 35, 40 or 41
42. Endorsement of instruments on which duty has been paid under
sections 35, 40 or 41.—(1) When the duty and penalty (if any) leviable in respect of
any instrument have been paid under section 35, section 40 or section 41, the
person admitting such instrument in evidence or the Collector as the case may be,
shall certify by endorsement thereon that the proper duty or, as the case may be,
the proper duty and penalty (stating the amount of each) have been levied in respect
thereof, and the name and residence of the person paying them.
(2) Every instrument so endorsed shall thereupon be admissible in evidence,
and may be registered and acted upon and authenticated as
if
it had been duly
stamped, and shall be delivered on his application in this behalf to the person from
whose possession
it came into the hands of the officer impounding it, or as such
person may direct:
Provided that—
(a) no instrument
and a penally under section 35,
month from the date of such impounding,
further detention is necessary and has not cance
which has been admitted in evidence upon payment of duly
shall be so delivered before the expiration of one
or
if (he Collector has certified that its
Hled such certificate;
Soahira, 1908 (Act § of 1908). Sch.
1, O. XIll,
R. 9.
Source: India Code