GST Certification Course
imarticus

Share on Facebook

Share on Twitter

Share on LinkedIn

Share on Email

Share More

Stamp paper invalid?

This query is : Resolved 

07 July 2008 Is the stamp paper invalid after 6 months form the date of issue.?

08 July 2008 yes if it is not used upto six month from the date of purchase

08 July 2008 yes if not used

08 July 2008 Thankz for the reply.
But can u give any reference.

Bcoz a Supreme Court judgement came which is contradicting the above point.
Refer judgement dated 19th Feb 2008.
Thiruvengada pillai vs Navaneethammal

26 October 2009 Stamp Paper has to be surrendered within 6 months if a refund is required for unused stamp papers.

Stamp Papers used even 6 months old after its date will be valid.

26 October 2009 "The Indian Stamp Act, 1899 nowhere prescribes any expiry date for use of a stamp paper. Section 54 merely provides that a person possessing a stamp paper for which he has no immediate use (which is not spoiled or rendered unfit or useless), can seek refund of the value thereof by surrendering such stamp paper to the Collector provided it was purchased within the period of six months next preceding the date on which it was so surrendered. The stipulation of the period of six months prescribed in Section 54 is only for the purpose of seeking refund of the value of the unused stamp paper, and not for use of the stamp paper. Section 54 does not require the person who has purchased a stamp paper, to use it within six months. Therefore, there is no impediment for a stamp paper purchased more than six months prior to the proposed date of execution, being used for a document.

Thiruvengada Pillai Vs. Navaneethammal and Anr.

15 August 2013 The supreme court laid down a general law. For validity different state Governments have prescribed time limit which is required to be seen



You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now



Similar Resolved Queries


loading


Unanswered Queries


GST Course
Zoho
caclubindia books caclubindia books


Answer Query