Sections 33 or 35 are not concerned with any copy of the instrument and party can only be allowed to rely on the document which is an instrument within the meaning of Section 2(14). There is no scope for the inclusion of the copy of the document for the purposes of the Stamp Act. Copy of the instrument cannot be validated by impounding and this cannot be admitted as secondary evidence under the Stamp Act, 1899.
2007(4) LAW HERALD (SC) 3239 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice B.N. Agrawal The Hon’ble Mr. Jusitce P.P. Naolekar The Hon’ble Mr. Justice P. Sathasivam…

