THE BOMBAY STAMP ACT, 1958 - Igrmaharashtra.gov.in

Government or where it bears the certificate of the Collector as provided by section 32 orany other provision of this Act;l [(e) nothing herein contained shall prevent the admission of a copy of any instrument orof an oral admission of the contents of any instrument, if the stamp duty or a deficientportion of the stamp duty and penalty as specified in clause (a) is paid.]Merely because the award has been made on the sheet of paper with impressedstamp of Rs. 100 issued in the name of the firm of the respondent, a party to thereference, the said Award is made neither in contravention of the section 34 of theBombay Stamp Act as amended [by Maharashtra Tax Laws (Levy and Amendment) Act,1994] nor is inadmissible in evidence nor invalid nor bad in law. By and large it is alwaysan obligation of either of the parties to the reference to arbitration and preferably of theparty in whose favour the award is to be made to furnish the stamp paper or requisitevalue to: the arbitrators or umpire, as the case may be, for making the award thereon.This having been done, there is no infirmity in the procedure followed by the Arbitratorin making the said award. In any event, this cannot be a ground for setting aside the saidAward under the provision of section 30 of the Act. (Municipal Colporation of GreaterBombay v. Girijashankar R. Singh AIR 1996 Born 36/).________________________________1. Clause (e) was added, by Mah. 27 of 1985, S 22 (c), (w.e.f 10-12-1985).