Sections 16, 35, 36 and 61 of the Stamp Act 1899 Option to impose stamp duty or penalty Appellate Court Appellate Court has no authority to impose stamp duty or fine or to exclude any document already entered in the evidence. There is no evidence, it will be considered as appellate court as evidence. Filing a stamp duty cannot be a prerequisite for considering the documents entered, but can only ground the document after the declaration and send it to the collector for appropriate action.
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