Stamp Act, 1998–Registration Act, 1908–Sec. 49–Admissibility of document–Trial Court held the document admissible for collateral purpose–Document was unregistered and unsufficiently stamped–No provision in Stamp Act, which permits the document to be led in evidence without payment of stamp duty–Document cannot be used in evidence even for collateral purpose sans payment of stamp duty–Direction issued for sending the document for determination of proper stamp duty.
