The Govt. Of Tamil Nadu vs Pv. Enter. Rep. By Scm Jamuludeen & Ors

The Supreme Court upheld the validity of Article 5(i) of the Indian Stamp Act while rejecting the validity of the circular No. 67296/C1/88 dated 9th December, 1988. The Court emphasized that the provisions of Section 27 and Section 35 of the Indian Stamp Act do not empower the issuance of a circular that mandates inspections prior to registration. Furthermore, the Court noted that Section 47A, specific to Tamil Nadu, provides a mechanism for dealing with under-valued instruments, thus clarifying the legislative intent and jurisdictional limits regarding registration processes.