Papers executed abroad must be stamped with impressed label
Chandigarh, July 19
All documents executed outside India must be stamped with impressed labels when they are received in India, unless the documents are of the kind mentioned under Section 11 or Rule 13 of the Indian Stamp Rules, 1925, observed Additional Civil Judge (Sr Division) Aman Inder Singh Sandhu as he returned a special power of attorney (POA) allegedly executed by a person in Illinois, USA, on March 22.
Along with the power of attorney, the applicant had also attached a special adhesive stamp of Rs 100 on April 28.
The counsel for the applicant stated that the documents need not be embossed by the collector, and could be acted upon by affixing a stamp under Section 35 of Indian Stamp Act, 1899 by the grantee of the power.
After considering the arguments, the court returned the power of attorney. While quoting Rule 12 of the Indian Stamp Rules, 1925, the court stressed that all documents executed outside India must be stamped with impressed labels when they are received in India, unless the documents are of the kind mentioned under Section 11 or Rule 13.
The power of attorney executed outside India is neither a document covered under Section 11 or Rule 13. Therefore, the power of attorney to be relied upon by the applicant has to get an embossed stamp. An adhesive stamp cannot be put on such a document, as was attempted by the applicant.
The court noted that Section 18(1) of the act provides that a document executed outside India has to be stamped within three months of being received in India. Section 18(2) of the act provides that when the document cannot be stamped by a private person on account of description of the stamp required, the document has to be taken to the collector for stamping. The description of stamp required for a particular document is prescribed by the rules. The court said that a perusal of the rules leaves no doubt that there are documents which can be stamped only with impressed labels.
Court cites Rule 12 of Indian Stamp norms
While quoting Rule 12 of the Indian Stamp Rules, 1925, the court stressed that all documents executed outside India must be stamped with impressed labels when they are received in India, unless the documents are of the kind mentioned under Section 11 or Rule 13 of the Indian Stamp Rules, 1925
