Stamps Act, 1899–Secs. 61(1) & (2)–Scope–Once the Civil or Criminal or Court under Revenue jurisdiction admits an instrument in evidence as duly stamped or nor requiring stamped upon payment of duty and penalty u/s. 35, the Appellate Court or Reference Court may take such order into consideration on its own motion or application by the Collector–In case, the Appellate Court or the Reference Court comes to conclusion that instrument was admitted without sufficient payment of duty as per Sec. 35, it shall record declaration and determine the amount payable and impound the document on production.
