# It was brought to the notice of the Court in some cases that the reports of the

- **Citation:** C.L.No.119/X-e-10
- **Court:** Allahabad High Court
- **Decided:** 1953-12-17
- **Case number:** C.L.No.119/X-e-10
- **Source:** https://unisonlegal.in/judgment/allahabad-high-court/it-was-brought-to-the-notice-of-the-court-in-some-cases-that-the-reports-of-the-163838
- **Pages:** 1

## Text

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It was brought to the notice of the Court in some cases that the reports of the
Inspectors of Stamps were misplaced or lost by the negligence of the staff and in others,
they were not brought to the notice of the presiding officers at all.
C.L.No.119/X-e-10 dated 17th December, 1953

Presiding officers should, therefore, take immediate action on the reports received
from the Inspectors of Offices or Stamps on question of deficiency in Stamp Duty and
report their decision in the matter to the District Judge within three months. They should
also check from time to time if any such reports are pending in the office, and take proper
action against the officials who fail to put up the same before them in time.
C.L.No.45 dated 12th August, 1964
District Judges should see that prompt attention is paid to the disposal of the
reports of the Inspector of Stamps and the action taken thereon intimated to the Chief
Inspector of Stamps. The report should be disposed of before deciding the case.

It is also added that a register in the form already prescribed under this Circular
Letter to indicate the progress of each case is maintained in each court and should be
checked by the presiding officers from time to time.
G.L.No.2/180-1 (2) dated 2nd March, 1931

When during the course of his inspection an Inspector of Stamps reports a
deficiency in court-fee, in any case, it should be considered by the presiding officer and if
the report is found to be correct, prompt and effective steps should be taken to recover the
deficiency from the party concerned. The court will find the inherent power of review or
the power under section 28 of the Court Fees Act as sufficient for the purpose in most
cases. The question whether the court can exercise these powers in a case after the
question of proper court fees has been decided and has become final between the parties
under section 12(1) of the Court Fees Act, is not free from difficulty. It is perhaps
arguable that the order is not final against the State. It is suggested that when a court
finds, on the report of the Inspector of stamps, that its decision regarding court-fees was
wrong it may consider the desirability of reviewing the order and recovering the court-fee
properly payable.
G.L.No.36/180-20 (12) dated 8th April, 1936 read with
Board of Revenue letter No.1718 Stamps 674-B-5 dated 6th March, 1936

All subordinate courts should impound every unstamped or under stamped
document brought to their notice by an Inspector of Stamps or otherwise, deal with it
under section 35 or 38(2) of the Stamps Act, as the case may be, and not return it without
any action, to the person presenting it.
C.L.No.38/X-e-10 dated 23rd April, 1956
Presiding officers should see that deficiently stamped documents are not accepted
in future.