Therefore, there is no barrier to stamp paper purchased more than six months before the proposed execution date and used for a document. It is obvious that even during the situation of total blocking, no commercial transactions are outstanding, from lease agreements to service agreements, through agreements between companies, etc. You can use this stamp paper to execute an agreement that dates from the date indicated in the buffer paper, but which was executed before the registration date. Such an old agreement can be executed on such stamp paper. But if you do it just to deceive the government or to deprive it of rights and penalties under the Indian stamp or registration law or any other law in India, then you can be punished. In addition, under Rule 3 of the Maharashtra ePayment of Stamp Duty and Refund Rules 2014[8], stamp duty due under the law can be paid online to the Virtual Ministry of Finance through the Financial Control System (GRAS). (e) Although the defendants refused the agreement (e.g. A1), the plaintiff did not fulfill his responsibility in the execution of the agreement, as he did not seek to refer to a fingerprint expert to establish that the thumbprint was on the agreement of the first defendant. I bought stamp paper in October 2018 for holidays and a licensing agreement for Rs.100/- which is not in use. Nevertheless, I can use (i) if the purchase agreement, which is executed on two stamp titles purchased on different days and more than six months before the execution date, is not valid? Execution therefore means that the contracting party places the instrument under signature. The assignment of electronic recordings[5] is also considered an execution.
The above definition concludes that the specific instrument pays stamp duty during extraction, i.e. if it is signed or signatured, even if the execution is done electronically. The way businesses are carried out has evolved with the development of technology. Today, business and business contracts are most often executed electronically to save time and costs. However, it also raises concerns about the applicability of electronic agreements in court and the impact of stamp duty on these agreements. In this article, we have tried to discuss in detail the acceptance of electronic agreements as evidence in court and the impact of stamp duty on such agreements.