Avinash Kumar Chauhan vs Vijay Krishna Mishra

The Supreme Court interpreted Sections 33 and 35 of the Indian Stamp Act, 1899, in the context of a dispute over the admissibility of an unregistered sale deed for the recovery of consideration paid. The Court held that the provisions of the Stamp Act apply even when the deed is used for collateral purposes, such as recovering the amount paid, and emphasized the necessity of adhering to the statutory requirements for stamp duty. The appeal was dismissed, affirming the High Court's refusal to interfere with the order requiring the payment of the deficient stamp duty and penalty.