#impoundment

The Delhi HC held that an arbitral award lacking proper stamp duty must be impounded under Section 33 of the Indian Stamp Act, 1899, but granted the decree holder liberty to withdraw the enforcement petition and re-file after paying the deficient stamp duty and any penalty. This clarifies that stamp deficiency is a curable defect, affecting parties seeking to enforce arbitral awards in Delhi.

The Calcutta High Court ruled that an insufficiently stamped agreement for sale in a specific performance suit must be impounded under the Indian Stamp Act rather than leading to dismissal of the suit. The court remanded the matter for payment of deficit stamp duty and adjudication on merits, clarifying that stamp deficiency is a curable procedural defect, not a substantive bar to relief.

A photocopy of a collaboration agreement cannot be treated as a dutiable instrument, so the stamp duty and penalty imposed were set aside and refunded with interest. This clarifies that only original, registered instruments attract stamp duty under the Indian Stamp Act, affecting parties filing such agreements.