જયારે કોઈ લખાણમાં તે અગ્રીમેન્ટ છે કે દસ્તાવેજ છે તે હકીકત ચોક્કસ થતી નાં હોય ત્યારે પૂરી સ્ટેમ્પ ડ્યુટી ભરવી અનિવાર્ય છે.

રીલેટેડ પેરેગ્રાફ :

Indian Stamp Act, 1899 Section 6. – Instruments coming within several description in Schedule I

A close perusal of the recitals of the document would show that the petitioner has acknowledged the debt, that he has promised to pay the amount in installments, that there is an acknowledgment of his depositing the title deeds and that he has also undertaken to take back his original title deeds on repayment of the debt amount, failing which, he has promised to execute a registered document in favour of the respondent. When a document, which answers the description of more than one instrument, is produced before the Court, the stamp duty is to be paid in terms of Section 6 of the Indian Stamp Act, 1899 (for short “the Act”) by charging the duty on the instrument for which highest of such duty is payable. (para- 4,5)