3).The word "instrument" but not "document" is used in Sec.35 of the Indian
Stamp Act. The "instrument" as defined in Sec.2(14) includes document.
The definition is not Exhaustive. Section 63 of the Indian Evidence Act
speaks for Secondary Evidence but not anything about Instrument.
Secondary Instrument is unknown to law. Impounding can be made in
respect of Instrument, but not copy thereof. Procedure on impounding has
been mentioned from Sec.35 to 40. So when the Original Instrument is not
admissible in evidence, copy should not be admitted. Ref. may be made to
Lal Khan Sultan Ahmad Allah Ditta AIR 1950 Lah, 150. Pr. 15 of its runs : "
But Anr. hurdle is placed in the latter's path by the fact that the original sale
deeds were admittedly under stamped. In such circumstances, even
secondary evidence would be barred. "
8. It is clear from the decisions of this Court and a plain reading of Sections
33, 35 and 2(14) of the Act that an instrument which is not duly stamped
can be impounded and when the required fee and penalty has been paid
for such instrument it can be taken in evidence under Section 35 of the
Stamp Act. 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 Indian
Stamp Act. Law is now no doubt well settled that copy of the instrument
cannot be validated by impounding and this cannot be admitted as
secondary evidence under the Indian Stamp Act, 1899.
Supreme Court of India