Collector's Refusal To Call For Originals In Case Of Deficient Stamp Duty Doesn't Curtail Court's Power To Impound Document: Chhattisgarh HC

The Chattisgarh High Court ruled that the refusal of the Collector under the Stamp Act to impound a document cannot curtail the power of the court to impound the same document if it appears to be insufficiently stamped. The court emphasized that the judiciary's power to ensure proper stamping of documents is independent of any prior decision by the Collector and is crucial for the admissibility of such documents as evidence.