
Indian Stamp Act | Insufficiently Stamped Agreement for Sale Requires Impoundment, Not Dismissal of Specific Performance Suit : Calcutta HC
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.




